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IRS Provides Proposed Regulations for Long-Term Part-Time Employees
TRI-AD 
[Guidance Overview] Feb. 26, 2024 "Even though written plan amendments do not have to be made until the end of the 2026 plan year, plan sponsors are required to operate their plans in compliance with these LTPT employee requirements starting with the 2024 plan year. Section 403(b) plans must implement these provisions for plan years beginning in 2025." MORE >> |
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