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IRS Issues Long-Term, Part-Time Employee Proposed Regulations | Groom Law Group, Chartered
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.
Age or service
Groom law group
Proposed rulemaking
Internal revenue
Part time rules apply
Elapsed time
Plan use
Required entry dates
Part time employee
Plan determine
Participation based
Employer contributions calculated
Internal revenue code
Part time employee later completes one year
Ineligible employee
Safe harbor
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