Exclusion of part-time employees

[Guest MikeD]

Does anyone know of any reason that a governmental plan could not exclude part-time employees from the Plan? Obviously, this is unacceptable in a private-sector plan due to Section 410; however, because governamental employers are exempted from 410 and it appears that the pre-ERISA 401(a)(3) does not apply, would this be acceptable?

[QDROphile]

State law controls and might have something to say on the matter.

[SoCalActuary]

If the employer has waived Social Security participation, then the part-timers will need a benefit which complys with the SSA waiver rules. For example, California PERS has a 4% cash balance plan for part-timers of electing employers.