Long Term Part Time Employee - plan started 1/1/2023

Hi there,

I have an auditor asking for part-time hours starting in 2021, however this plan started 1/1/2023.  Am I right in thinking that hours prior to 1/1/2023 shouldn't be applied?

Thank you,

I think LTPTE determination starts on the employee's date of hire or 1/1/21, whichever is later.  Kind of like plan eligibility: if you work a YOS (or whatever) before the plan starts, then you are eligible for the plan on the first day of the plan (ignoring amnesty dates and such).

1 hour ago, AlbanyConsultant said:

I think LTPTE determination starts on the employee's date of hire or 1/1/21, whichever is later.  Kind of like plan eligibility: if you work a YOS (or whatever) before the plan starts, then you are eligible for the plan on the first day of the plan (ignoring amnesty dates and such).

Yeah, good point.  I started thinking about this as well before I saw your response.  Since they did include prior service, I think you're right that part-time hours worked prior to the start of the plan would still count.