All “eligible employees” who received compensation during 2012 are included in nondiscrimination testing, even those who might have terminated employment during the year. Per Section 14 of the Adoption Agreement, generally only union employees, non-resident aliens, leased employees and independent contractors can be excluded from nondiscrimination testing because they are not considered “eligible employees.”

Please include all employees even those who have not met your plan’s age and service requirements.

We will review your plan’s age and service requirements as part of the testing process.