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Participation of Long-Term Part-Time Employees in 401(k) Plans
Kilpatrick TownsendLink to more items from this source
[Guidance Overview]
Nov. 9, 2021

"The clock started on January 1, 2021 for tracking hours to determine eligibility under a 401(k) plan as a long-term, part-time employee.... [P]art-time employees who earn at least 500 hours of service in each of three consecutive 12-month periods be offered the opportunity to enroll in a 401(k) plan and to make salary deferrals."

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