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Tech Talk: Reemployment and Elective Deferrals

If a full-time employee who participated in employer contributions and employee deferrals to the 403(b) plan for several years separates from service for three years, and returns but works less than 20 hours per week on average and works less than 1,000 hours for the year, how should matching or employer contributions be handled? In Tech Talk, Susan Diehl tells us.