QKA Practice Questions - ASPPA Qualified 401(k) Administrator (QKA) Exam

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SECURE 2.0 §125 changed the long-term part-time (LTPT) employee rule. Effective for plan years beginning in 2025, what is the LTPT threshold for elective deferral eligibility?

500 hours of service in 2 consecutive 12-month periods 500 hours of service in 3 consecutive 12-month periods 1,000 hours of service in 1 year 750 hours of service in 2 consecutive 12-month periods

Correct Answer:

500 hours of service in 2 consecutive 12-month periods

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