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Proposed Regulation Seasonal Workers Employees

Smith Gambrell Russell

Long-Term, Part-Time Employees IRS Proposed Regulations

Smith Gambrell Russell on

On November 24, 2023, the IRS released the long-awaited Proposed Regulations addressing the changes made by the SECURE Act and SECURE 2.0 related to long-term, part-time employees (“LTPTs”) in 401(k) plans. While the IRS...more

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