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IRS Provides Guidance on Long-Term, Part-Time Employee Eligibility for 403(b) Plans
RSM US 
[Guidance Overview] Nov. 13, 2024 "[Notice 2024-73] addresses the conditions under which part-time employees may be excluded from making elective deferrals and the inclusion of long-term, part-time employees in plan eligibility requirements pursuant to new Employee Retirement Income Security Act (ERISA) section 202(c). It also explains that employers can exclude these employees from certain nondiscrimination testing and employer contributions." MORE >> |
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