SECURE 2.0: Long-Term Part-Time Regulations

TRA [The Retirement Advantage]

The Long-Term Part-Time Employee (LTPTE) rules can create significant compliance challenges for plan sponsors and service providers who are unaware of scope and implications of these requirements. This presentation highlights the nuances of these rules and how they impact eligibility, vesting, compliance testing, audits and Form 5500 filings. Multiple examples will illustrate the day-to-day impact of these rules and how plan design considerations can mitigate their overall impact.

Learning Objectives

• Understand the changes in the LTPTE rules from 2024 to 2025
• Apply eligibility and vesting rules appropriately
• Comprehend the impact of LTPTEs on plan testing
• Know when documents are required to be amended

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