Exclusion of certain employees
For purposes of subparagraph (A), there may be excluded from consideration—
(i)#
employees who have not completed 3 years of service;
(ii)#
employees who have not attained age 25;
(iii)#
part-time or seasonal employees;
(iv)#
employees not included in the plan who are included in a unit of employees covered by an agreement between employee representatives and one or more employers which the Secretary finds to be a collective bargaining agreement, if accident and health benefits were the subject of good faith bargaining between such employee representatives and such employer or employers; and
(v)#
employees who are nonresident aliens and who receive no earned income (within the meaning of section 911(d)(2)) from the employer which constitutes income from sources within the United States (within the meaning of section 861(a)(3)).