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Among the more challenging eligibility questions that confront retirement plan practitioners are questions relating to rehired and part-time employees. When does a rehired employee re-enter/enter the plan? Can a plan exclude part-time employees? How may the plan define part-time employees? When and how do the break-in-service rules affect rehired and part-time employees? Does the one-year hold out rule apply to a 401(k) plan? What vesting years of service must the plan credit for a rehired employee? Does it matter whether the participant received a cash-out distribution? If the rehired participant is receiving distributions, do you stop the distributions? Surprisingly, these questions arise often. While these are frustrating issues in administration, they are also important considerations in plan design. Should the employer use break-in-service rules? How much good will they do? How much confusion will they cause?
Topics include:There are no prerequisites or advance preparation for this program. The instructor will assume attendees are familiar with preapproved plan documents and with the operation of 401(k) plans.
Level: IntermediateNASBA Field of Study: Taxes
Speaker: David Schultz, J.D.Objectives: After the seminar, attendees should be able to:
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