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David Guadagnoli and Amy Sheridan co-authored the article "Anticipating New Rules On Part-Time Worker Retirement Plans," which was published by Law360 [sub. req.] on August 6, 2024. 

The article highlights several issues raised by proposed regulations and modifications to the Secure 2.0 Act, and how those issues may impact 401(k) plans of long-term, part-time ("LTPT") employees.