Los Angeles partner Summer Conley wrote an article for PLANSPONSOR magazine titled, “Proper Categorization: How to define ‘temporary employee.’” Summer discusses defining a temporary employee in a qualified retirement plan.
She discusses the terms, “leased employee,” “independent contractor” and “employee hired for a short period or a specific project,” which can help determine when such workers can participate in the plan. Summer also asks employers to consider a plan that excludes part-time employees. Summer advises that plan sponsors review their plan documents to see whether temporary employees are excluded and, if so, whether "temporary employee" is defined.
Read “Proper Categorization." (Subscription required)