May an employer that establishes a qualified plan for non-union employees subject to the prevailing wage requirements under Davis-Bacon subject retirement contributions to a vesting schedule? Any thoughts? Thanks. Ed

The contributions can't be subject to a vesting schedule since they are part of the "prevailing wage" package. Forfeiting the contributions would bring the package below the prevailing rate.

See a discussion on Davis Bacon plans in the Retirement Plans in General message board.