Certain employees may be excluded
For purposes of subparagraph (A)(i), an employer may elect to exclude under the plan employees—
(i)#
who have not attained the age of 21 before the close of a plan year,
(ii)#
who have less than 1 year of service with the employer as of any day during the plan year,
(iii)#
who are covered under an agreement which the Secretary of Labor finds to be a collective bargaining agreement if there is evidence that the benefits covered under the cafeteria plan were the subject of good faith bargaining between employee representatives and the employer, or
(iv)#
who are described in section 410(b)(3)(C) (relating to nonresident aliens working outside the United States).
A plan may provide a shorter period of service or younger age for purposes of clause (i) or (ii).