Long-Term, Part-Time Employees | Practical Law

Long-Term, Part-Time Employees | Practical Law

This Note provides an overview of the requirement for 401(k) plans to permit participation by long-term, part-time employees, as first required by the Setting Every Community Up for Retirement Enhancement Act (SECURE Act) and the SECURE 2.0 Act (SECURE 2.0).

Long-Term, Part-Time Employees

Practical Law Practice Note w-030-7677 (Approx. 11 pages)

Long-Term, Part-Time Employees

by Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
This Note provides an overview of the requirement for 401(k) plans to permit participation by long-term, part-time employees, as first required by the Setting Every Community Up for Retirement Enhancement Act (SECURE Act) and the SECURE 2.0 Act (SECURE 2.0).