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Text of Final IRS Reg Allowing Exclusion of 501(c)(3) Org Employees for Minimum Coverage Test
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
July 21, 2006
Excerpt: The final regulations permit, in certain circumstances, employees of a tax-exempt organization described in section 501(c)(3) to be excluded for the purpose of testing whether a section 401(k) plan (or a section 401(m) plan that is provided under the same general arrangement as the section 401(k) plan of the employer) meets the requirements for minimum coverage specified in section 410(b).

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