Is the 1000 hours participation rule only an IRC requirement, or is it

[Guest maria jose]

I need to determine whether the 1000hrs. requirement for not excluding part-time workers is a requirement of the IRC only or if it is an ERISA requirement also? The plan is not qualified under the IRC but subject to ERISA.

[Guest P A Weick]

It is an ERISA requirement, too. See Section 203(B).

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