Excluding Part-Time Employees

[Guest mbaca]

In a Corbel Prototype plan, can you insert an eligiblity requirement that excludes part-time employees and still have a 3 month waiting period for all other employees?

What language would you use.

[Peanut Butter Man]

I would use the language from IRS Quality Assurance Bulletin FY-2006 No. 3, from February 14, 2006, on Part-Time Employees Revisited. It is on the IRS' website at http://www.irs.gov/pub/irs-tege/qab_021406.pdf