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IRS Summary and Audit Indicators: 403(b) Universal Availability Requirement
Internal Revenue Service [IRS] Link to more items from this source
[Guidance Overview]
Jan. 13, 2017

Updated Jan. 11, 2017. "A common error occurs when employees, working less than full-time, are automatically excluded from making elective deferrals under the 403(b) plan. A plan that wants to apply the statutory exclusion for part-time employment must determine eligibility for the 403(b) elective deferrals based on whether the employee is reasonably expected to normally work less than 20 hours per week and has actually never worked more than 1,000 hours in the applicable 12-month period."

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