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IRS Provides Guidance on Part-time Employee Exclusions
FIS Relius
Mar. 17, 2006
Excerpt: The IRS has issued a new internal bulletin dealing with plan exclusions of part-time, temporary, and seasonal (collectively 'part-time') employees. The February 14, 2006 Quality Assurance Bulletin ('QAB') changes the way document examiners will look at certain plan clauses.
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