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SECURE 2.0 Gives 'Long-Term Part-Time Employees' Faster Access to 401(k) Plans and 403(b) Plans
Verrill Dana LLP Link to more items from this source
[Guidance Overview]
Feb. 23, 2023

"Although these changes are effective for plan years beginning after December 31, 2024, plan sponsors must start tracking the service of long-term part-time workers much sooner than that to support compliance with the new rules. In addition, sponsors of 401(k) plans should keep in mind that the requirements of SECURE 1.0 are already in effect for service recognition purposes."

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