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IRS Provides Relief for 403(b) Plans Regarding Part-Time Employee Exception to Universal Availability Requirement
Thomson Reuters Practical Law Link to more items from this source
[Guidance Overview]
Dec. 10, 2018

"Notice 2018-95 provides transition relief ... in response to comments indicating that many employers did not apply the ['once-in-always-in'] exclusion condition when an employee failed to meet the first-year or preceding-year exclusion condition.... The Notice provides for a 'fresh start opportunity' for plans after the relief period ends for exclusion periods beginning on or after January 1, 2019."

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