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SECURE Act Part-Time Employee Provision: Don't Count Hours Unless Absolutely Necessary!
Cammack Retirement Group 
Mar. 20, 2020 "Beginning in 2024, plans will be required to permit part-time employees who work at least 500 hours in three consecutive years to make elective deferrals to the plan. This means that hours will essentially need to be counted beginning in 2021. The complex tracking of part-time employee hours will likely result in many operational errors. [But] why count hours at all, if plan sponsors don't have to?" |
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