What are common pitfalls of administering Davis Bacon plans?

[Guest Stacey L Miller]

What are common pitfalls relative to the administration of Davis Bacon Plans? For example, it seems like general non-discrimination could be a problem when there are different contribution rates for different classes of workers. Any comments would be appreciated.

[IRC401]

Nondiscrimination is an issue only if allocations are being made to the accounts of HCEs.

[Guest Stacey L Miller]

Thanks. I agree and...There are highly compensated employees receiving benefits.