"[S]tudents, nonresident aliens, and employees eligible to other plans can still be excluded from the plan, as long as the exclusions are applied consistently to all employees who still meet each category.... Employer contributions not required, but permitted/LTPT inclusion in the testing sometimes required, sometimes permitted.... Former LTPT employees and vesting: nobody said life would always be fair.... Mistakes happen: correcting improper exclusion of LTPT employees.... How will the auditors test LTPT administration?"  MORE >>