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Posted by studiocenter on Feb 1, 2016

Part-Time Employees in 401(k) Plans

  • Minimum Age and Service Requirements
  • Entry Date
  • Effect of a Short Service Requirement
  • Excluding Classes of Employees
  • Excluding Part-Time Employees with a Fail Safe Provision
  • Service Requirements for Employer Contributions
  • Impact on ADP and ACP Tests
  • Making Excluded Participants Whole
  • Conclusion

This newsletter is intended to provide general information on matters of interest in the area of qualified retirement plans and is distributed with the understanding that the publisher and distributor are not rendering legal, tax or other professional advice. Readers should not act or rely on any information in this newsletter without first seeking the advice of an independent tax advisor such as an attorney or CPA.

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