Long-term, part-time (LTPT) employees are individuals who work less than 1,000 hours but at least 500 hours per year over a period of two or three consecutive years, depending on the applicable retirement plan regulations. Under the SECURE Act and SECURE 2.0 Act, these employees are now eligible to participate in retirement plans, such as 401(k)s, with the ability to make deferrals. 
 
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