Hi,
If a plan passes coverage on the ratio percentage test, can it exclude people by name? I am thinking the answer is yes since the reasonable classification test that requires the classification of employees covered be based on objective business criteria is not a requirement for the plans that can pass on the ratio percentage test.
As a second question. Could a plan exlude a class of employees that contains two of the oldest workers in the company, pass on the ratio test, and still be considered nondiscriminatory? I can't find anything that says a plan can't do this unless somehow age discrimination comes into play and preempts the coverage rules.
Can anyone offer any insight or experience in this regards?
Many thanks