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Recommendations for Tracking Part-Time Employees – from an Auditor's Perspective
Bradley J. Bartells, CPA via LinkedIn 
[Guidance Overview] May 24, 2021 "Because 2024 is the earliest a [part-time employee (PTE)] could qualify to enter a 401k plan under this provision, plan sponsors may not be paying attention to this provision of the 2019 SECURE Act yet. However there are a few tasks and procedures plan sponsors and TPAs should be implementing now to ensure eligibility for PTEs is correctly applied on January 1, 2024." MORE >> |
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