Regional Vice President of Sales The Retirement Plan Company
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Excluding Part-time, Temporary and Seasonal Employees
FIS Relius [Guidance Overview] Mar. 24, 2014
"[A] plan may exclude part-time employees as long as the employer designs the provision in such a way that there is no possibility of indirectly imposing an hour of service requirement in excess of the Code Section 410(a)(1) statutory maximum.... Generally, a plan provision that excludes an employee who 'is scheduled' to work less than 1,000 hours of service is impermissible because the employee could work more than 1,000 hours but still be excluded."
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