COVERAGE (1 OF 5)
01.Core Concepts
• In determining whether a plan meets the COVERAGE requirements, the plan can exclude: • Ineligible employees • Employees covered under a collective bargaining agreement • Nonresident alien employees that do not perform services in the U.S. • Long-term part-time employees eligible to participate in 401(k) plans under the SECURE Act and SECURE 2.0 Act provisions