Excludable class of employees

Can an employer have as an excludable class of employees by specific name?  For the 401k plan we are drafting, the employer wants to exclude HCEs (about 15) but not exclude 3 of them.  For excludable class, could they have in their plan document something to the effect that "all HCEs are part of the excludable class, except individual A, B and C"?

Any thoughts?

Thanks

Yes, that can be done if the 70% ratio percent test is used to pass coverage.

Is it possible to use their title instead of the person's name?  I have seen that and it would set it up so you don't have to amend the plan when person leaves the company and is replaced.  Maybe the thinking is that won't happen very often so the amendment won't be done very often.  

Just a thought to make things a little easier down the road. 

Thank you for the replies.  I would prefer to not use the names and will see if there is some category that we could squeeze those 3 HCEs into.  If we have to name them by name as being not part of the excludable class, then that is going to show up in everyones SPD as well.  Which isn't wrong but all things being equal, I would not want my name singled out in the SPD for any reason....

52 minutes ago, Santo Gold said:

Thank you for the replies.  I would prefer to not use the names and will see if there is some category that we could squeeze those 3 HCEs into.  If we have to name them by name as being not part of the excludable class, then that is going to show up in everyones SPD as well.  Which isn't wrong but all things being equal, I would not want my name singled out in the SPD for any reason....

No, it doesn't have to show up in the SPD. You can provide that specific information only to those who are affected. Normally, we do it in reverse (name people who are excluded) and provide them a copy of the amendment to meet the disclosure issues. If you have a plan level provision that says all HCEs are excluded except certain designated ones, you can say just that in the SPD and then inform those who are INCLUDED of that inclusion provision in the plan document (copy of the amendment should work). Of course, someone who asks for a complete copy of the document will find out who they are, so it isn't secret, just not in the SPD.  FWIW.

Larry.

Non-Owner HCE's.....just a guess.