Defined Contribution Plans

Did the TCJA new tax law change the hour participation for employees. Before is was 1,000 hours . Is it now 500 hours ?

The SECURE Act has a new rule that involves 500 hours of participation. If you have an EE who worked 500 hours each year for the last 3 years is now eligible to participate.

See Section 112 of the act

https://www.congress.gov/bill/116th-con ... E632DBB787