"We already allow employees who work fewer than 500 hours per year to defer. Does this new rule impact us? That is a definite 'no'  ... Similarly, if you use the elapsed time method of determining eligibility for all of your employees, you also don't have to worry about this rule.... Our plan excludes certain classifications of employees. Do we now have to allow those employees to join the plan if they meet the LTPT requirements? As long as that exclusion is otherwise allowable, you can continue to apply it to those who would otherwise join as LTPT employees."  MORE >>