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IRS Focuses on Part-Time Staff
Janich Law Group 
Mar. 28, 2006
Excerpt: On February 14, 2006 the IRS issued a Quality Assurance Bulletin (QAB) entitled Part-Time Employees Revisited ... which requires sponsors of qualified retirement plans that exclude part-time, seasonal or temporary workers to revisit their plan language to ensure the plan document complies with the tax rules governing the tax qualified status of the plan.
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