Classification

When it comes to plan participation, the Internal Revenue Code permits the following employees to be excluded from participation (though it should be noted that employers can adopt participation requirements less restrictive than these):

• Employees covered by an employee bargaining unit, such as a union, if pension benefits were the subject of good faith bargaining.
• Non-resident aliens with no US income.

Other groups, classes or job positions or locations may also be excluded, but are always subject to coverage testing.

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