Kelsey Mayo and Robert Richter

How to Correct Enrollment Errors for Long-Term Part-Time Employees

By Kelsey Mayo and Robert Richter 12/1/2023

With the deadline for first enrolling employees eligible under the SECURE Acts’ long-term part-time employees (LTPTEs) rules rapidly approaching for many plans (and potentially already passed for some non-calendar year plans), we know that errors may occur. So, what should a plan sponsor do if it... READ MORE

Gobbling Up the LTPTE Proposed Regulation

By Kelsey Mayo and Robert Richter 11/27/2023

On Nov. 24, 2023—yes, the day after Thanksgiving!—the Department of Treasury and Internal Revenue Service released a proposed regulation (Prop. Reg.) providing much-anticipated guidance on the “long-term part-time employee” (LTPTE) rules that were first added to the tax code in 2019. These rules... READ MORE

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Kelsey Mayo and Robert Richter

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