,i #aagth ,,congress #ast ,session ,h4 ,r4 #ehgc ,,in ,,the ,,house ,,of ,,representatives ,november #d1 #bjba,ms4 ,manning introduced the following bill2 which was referred to the ,committee on ,education and ,labor1 and in addition to the ,committee on ,ways and ,means1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to amend the ,employee ,retirement ,income ,security ,act of #aigd to improve part-time coverage for part-time workers1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,improving ,part-,time ,workers ,access to ,retirement ,act of #bjba4 #b4 ,improving part-time coverage for part-time workers 7a7 ,amendment of ,employee ,retirement ,income ,security ,act of #aigd 7#a7 ,in general ,section #bjb of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #ajeb7 is amended by adding at the end the following new subsection3 7c7 ,special rule for certain part-,time employees 7#a7 ,in general ,a pension plan that includes either a qualified cash or deferred arrangement 7as defined in section #dja7k7 of the ,internal ,revenue ,code of #aihf7 or a salary reduction agreement 7as described in section #djc7;b7 of such ,code7 shall not require1 as a condition of participation in the arrangement or agreement1 that an employee complete a period of service with the employer 7or employers7 maintaining the plan extending beyond the close of the earlier of-- 7,a7 the period permitted under subsection 7a77#a7 7determined without regard to subparagraph 7,b77i7 thereof72 or 7,b7 the first #bd-month period-- 7i7 consisting of #b consecutive #ab-month periods during each of which the employee has at least #ejj hours of service2 and 7ii7 by the close of which the employee has attained the age of #ba4 7#b7 ,exception ,paragraph 7#a77;,b7 shall not apply to any employee described in section #daj7;b77#c7 of the ,internal ,revenue ,code of #aihf4 7#c7 ,coordination with other rules 7,a7 ,in general ,in the case of employees who are eligible to participate in the arrangement or agreement solely by reason of paragraph 7#a77;,b73 7i7 ,exclusions ,an employer may elect to exclude such employees from the application of subsections 7a77#d71 7k77#c71 7k77#ab71 7k77#ac71 7k77#ae77;,b77i77,i71 and 7m77#b7 of section #dja of such ,code and section #daj7;b7 of such ,code4 7ii7 ,time of participation ,the rules of subsection 7a77#d7 shall apply to such employees4 7,b7 ,top-heavy rules ,an employer may elect to exclude all employees who are eligible to participate in a plan maintained by the employer solely by reason of paragraph 7#a77;,b7 from the application of the vesting and benefit requirements under subsections 7b7 and 7c7 of section #daf of such ,code4 7#d7 #ab-month period ,for purposes of this subsection1 #ab-month periods shall be determined in the same manner as under the last sentence of subsection 7a77#c77;,a71 except that #ab-month periods beginning before ,january #a1 #bjba1 shall not be taken into account4 7#b7 ,vesting ,section #bjc7;b7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #ajec7;a77 is amended by redesignating paragraph 7#d7 as paragraph 7#e7 and by inserting after paragraph 7#c7 the following new paragraph3 7#d7 ,part-time employees ,for purposes of determining whether an employee who is eligible to participate in a qualified cash or deferred arrangement or a salary reduction agreement under a plan solely by reason of section #bjb7;c77#a77;,b7 has a nonforfeitable right to employer contributions-- 7,a7 except as provided in subparagraph 7,b71 each #ab-month period for which the employee has at least #ejj hours of service shall be treated as a year of service2 7,b7 paragraph 7#c7 shall be applied by substituting at least #ejj hours of service for more than #ejj hours of service in subparagraph 7,a7 thereof2 and 7,c7 #ab-month periods occurring before the #bd-month period described in section #bjb7;c77#a77;,b7 shall not be treated as years of service4 ,for purposes of this paragraph1 #ab-month periods shall be determined in the same manner as under the last sentence of section #bjb7;a77#c77;,a71 except that #ab-month periods beginning before ,january #a1 #bjba1 shall not be taken into account4 4 7#c7 ,pre-#bjba service ,section #aab7;b7 of the ,setting ,every ,community ,up for ,retirement ,enhancement ,act of #bjai 7#bf ,u4,s4,c4 #dja note7 is amended by striking section #dja7k77#b77;,d77ii7 and inserting paragraphs 7#b77;,d77ii7 and 7#ae77;,b77iii7 of section #dja7k74 7b7 ,conforming amendments to ,internal ,revenue ,code of #aihf 7#a7 ,in general ,section #daj7;a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraphs3 7#f7 ,special rule for certain part-time employees 7,a7 ,in general ,in the case of a plan that includes either a qualified cash or deferred arrangement 7as defined in section #dja7k77 a trust of which such plan is a part shall not constitute a qualified trust under section #dja7;a7 if the plan requires1 as a condition of participation in the plan or arrangement1 that an employee complete a period of service with the employer 7or employers7 maintaining the plan extending beyond the close of the earlier of-- 7i7 the period permitted under paragraph 7#a7 7determined without regard to subparagraph 7,b77i7 thereof71 or 7ii7 the first #bd-month period-- 7,i7 consisting of #b consecutive #ab-month periods during each of which the employee has at least #ejj hours of service1 and 7,,ii7 by the close of which the employee has attained the age of #ba4 7,b7 ,exception ,subparagraph 7,a77ii7 shall not apply to any employee described in section #daj7;b77#c74 7,c7 ,coordination with other rules 7i7 ,in general ,in the case of employees who are eligible to participate in the arrangement or agreement solely by reason of subparagraph 7,a77ii7-- 7,i7 ,exclusions ,an employer may elect to exclude such employees from the application of subsection 7b7 and of subsections 7a77#d71 7k77#c71 7k77#ab71 7k77#ac71 7k77#ae77;,b77i77,i71 and 7m77#b7 of section #dja4 7,,ii7 ,time of participation ,the rules of paragraph 7#d7 shall apply to such employees4 7ii7 ,top-heavy rules ,an employer may elect to exclude all employees who are eligible to participate in a plan maintained by the employer solely by reason of subparagraph 7,a77ii7 from the application of the vesting and benefit requirements under subsections 7b7 and 7c7 of section #daf4 7,d7 #ab-month period ,for purposes of this paragraph1 #ab-month periods shall be determined in the same manner as under the last sentence of paragraph 7#c77;,a71 except that #ab-month periods beginning before ,january #a1 #bjba1 shall not be taken into account4 4 7#b7 ,vesting ,section #daj7;a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 7#f7 ,part-time employees ,for purposes of determining whether an employee who is eligible to participate in a qualified cash or deferred arrangement or a salary reduction agreement under a plan solely by reason of paragraph 7#f77;,a77ii7 has a nonforfeitable right to employer contributions-- 7,a7 except as provided in subparagraph 7,b71 each #ab-month period for which the employee has at least #ejj hours of service shall be treated as a year of service1 7,b7 section #daa7;a77#f7 shall be applied by substituting at least #ejj hours of service for more than #ejj hours of service in subparagraph 7,a7 thereof1 and 7,c7 #ab-month periods occurring before the #bd-month period described in paragraph 7#f77;,a77ii7 shall not be treated as years of service4 ,for purposes of this paragraph1 #ab-month periods shall be determined in the same manner as under paragraph 7#f77;,d74 4