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Proposed Regs for Long-Term Part-Time Employees: Act Now
Porter Wright Morris & Arthur LLP 
[Guidance Overview] Dec. 11, 2023 "[1] Plan administration changes are required now -- but plan amendments can wait.... [2] How to identify LTPT employees.... [3] Catch-up and Roth deferrals.... [4] No requirement to provide LTPT employees with employer contributions.... [5] Special vesting rules for employer contributions allocated to LTPT employees.... [6] Exclusion of LTPT employees from nondiscrimination testing.... [7] Elapsed time plans.... 8. 403(b) Plans." |
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