"I have a potential client who wants a 401(k) plan. They have union employees covered by a collective bargaining agreement. So the premise would be to exclude union employees from the plan, right? Except they also pay these union employees non-union income to cover their travel expenses AND one of the two owners works for the union. Part of me says, well, that part of the income isn't covered under the collective bargaining agreement (or able to be deferred, matched, etc.), so that income would automatically be included, and they would be eligible for the non-union plan for the income not covered in the agreement. But the prototype plan's language, stating that any employee covered by a collective bargaining agreement is excluded, has me wondering. Your thoughts?"