Tax Facts

IRS Clarifies LTPT Employee Rules for 403(b) Plans

New IRS Notice 2024-73 provides important clarity on long-term part-time (LTPT) employees' eligibility for participation in 403(b) plans. While 403(b) plans are subject to many of the same rules that apply to 401(k) plans, a special universal availability requirement also applies. Generally, all employees must...

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