Update on Long-Term Part-Time Employees: Insights from the Proposed Regulations

ASPPA [American Society of Pension Professionals & Actuaries]

Speaker: Kelsey Mayo, JD, Director of Regulatory Affairs, American Retirement Association; Partner, Poyner Spruill LLP

Description: This session will review the rules applicable to long-term part-time employees (LTPTEs), highlighting insights provided by the recent proposed regulations. The webcast will illustrate the rules through a number of case studies and discuss practical administrative issues raised by the new rules.

Learning Objectives:

1. Define a long-term part-time employee (LTPTE)
2. Calculate when employees may be eligible to enter as LTPTEs for differing plans
3. Understand the vesting rules that apply if anyone enters the plan as an LTPTE
4. Identify administrative issues and practical options to avoid errors

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