LTPT in Average Benefit Test

[Vlad401k]

If an employee is LTPT (but not yet eligible for the 401(k) plan under the Plan Document's eligibility conditions), is that employee part of the Average Benefit Test or is he/she excluded?

 

Thanks!

[CuseFan]

Unless such employees would have to be included for coverage and nondiscrimination because they are not statutorily excluded you do not include for average benefits.