H2A Employee

[Cloudy]

Is an H2A agricultural employee an excludable employee for qualified plan purposes?

So far, all I know is that these employees work 9 months per year in the US. 

Are there other questions that need to be asked and answered in order to determine if they need to be included for coverage testing?

Thanks.

 

 

[Belgarath]

Since they work in the U.S., they have "U.S. source income" and therefore don't fall under the statutory exclusion for nonresident aliens with no U.S. source income.  So you have to include them for coverage testing purposes, unless they fall under some other statutorily excludable category.

P.S. - under "other" statutorily excludable, I'm also including someone whose U.S. source income from the employer is exempt under a tax treaty. See 1.410(b)-6(c)(2).