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Representing the ELA, Humanities, and Test Prep offerings to ext..Particularly, it notes that years of vesting service ought to be credited based on a LTPTE’s completion of 500 hours of service per year only with respect to contributions accrued though a participant is an LTPTE. With respect to contributions accrued following the employee ceases to be an LTPTE, 이지알바 absolutely nothing in the statute requires application of the 500-hour rule. Thus, the program should be permitted to credit vesting service beneath the typically applicable guidelines of IRC Section 411 when the employee is not an LTPTE, the letter suggests. These testing rules and specifications have been around for some time. And, like any test, passing is in the end all about the numbers. 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