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Counting Hours for Adjunct Professors for Eligibility and Vesting

As the first-time-ever Prototype/Volume Submitter 403(b) approvals approach, it may be necessary to include counting hours for adjunct professors in a plan’s operations manual, in order to protect the employer in the event of an audit. In MarketBeat, Susan Diehl provides a brief explanation of the verbal IRS guidance that has been presented.