ATM 0 Report post Posted August 15, 2019 If a plan excludes those who work less than 20 hours/week as ineligible to make deferrals and the match requirement is a year of service (no hours), would those who work less than 20 hours/week be excluded from the 410(B) test for the matching even if they have more than a year of service? Share this post Link to post Share on other sites
Luke Bailey 160 Report post Posted August 16, 2019 ATM, I think your premise is incorrect. The plan cannot contain a service-based exclusion other than 1,000 hours/year of service. A plan may have immediate eligibility for individuals classified as full-time and a one-year wait for non-full-time. Share this post Link to post Share on other sites
ATM 0 Report post Posted August 20, 2019 Hi Luke, I'm not sure what you are referring to as it the less than 20 hour a week exclusion is an option in the pre-approved 403(b) plan documents Share this post Link to post Share on other sites
Luke Bailey 160 Report post Posted August 20, 2019 ATM, sorry. You didn't identify as 403(b). I was assuming 401(a)/(k). The "fewer than 20 hours per week" rule is specifically for 403(b) universal availability of elective deferrals. See Treas. reg. 1.403(b)-5(b)(4). Share this post Link to post Share on other sites
