Prevailing wage contributions can be added under Section D.29 in the Post PPA (Cycle 3) 401(k) document checklist.
You have the option of choosing “by applicable federal, state, or municipal laws” or “in the prevailing wage addendum” in D.29a.i. A Prevailing Wage Addendum will generate, and information is required to be entered in D.29a.ii. Here you can describe the prevailing wage formula or add a general statement such as, “an amount equal to the hourly rate established for the Participant’s job classification multiplied by the service performed under the applicable contract”.
The basic plan document in Section 4.05(c) contains default provisions for the prevailing wage contributions. If you wan to modify these provisions you can do so by choosing “Yes” in D.29b.
The Post PPA (Cycle 3) document neither includes an election nor dictates how the prevailing wage contributions will be allocated (i.e., non-elective or QNEC) as this is a record keeping function and is determined based on what source the contribution is allocated.