The Setting Every Community Up for Retirement Enhancement Act (SECURE 1.0) requires plans to permit employees who work at least 500 hours but less than 1,000 hours in three consecutive 12-month ...

On November 24, 2023, the IRS issued a Notice of Proposed Rulemaking, which provides long-awaited proposed regulations regarding the “long-term, part-time employees” rules under the SECURE Act of 2019 ...

Employers have historically been allowed to exclude from their retirement plan employees who never worked at least 1,000 hours in a 12-month period. This shut out many part-time employees from an ...

The SECURE 2.0 Act of 2022 has added another set of administrative changes to plans, ushering in significant changes to the eligibility criteria for long-term, part-time employees to participate in ...

The guidance clarifies exclusions that prevent certain part-time employees from contributing to a plan. The U.S. Department of the Treasury and IRS this week issued guidance confirming that student ...

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Many employers find that providing supplemental benefits, such as retirement plan benefits, can help them recruit and retain an experienced workforce to serve in a variety of roles that include ...

Part-time work offers greater flexibility than traditional, full-time employment, but it comes with its own challenges. Part-time workers typically earn less than full-time workers. This, and the fact ...

When hiring, whether it’s your first employee or your hundredth, determining whether the position will be full time or part time is an important consideration. Part-time employees mean more ...