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| 401(k) Plan Eligibility and Vesting for Part-Time Employees ORBA  [Guidance Overview] Jan. 28, 2021 "Plan sponsors may want to consider amending their plan document to provide for immediate eligibility for part-time employees solely for elective deferrals. This will reduce the burden on plan sponsors who find it difficult to track part-time employees' hours in regards to the SECURE Act's new eligibility and vesting rules." |
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