Are part-time employees eligible for a SIMPLE IRA?

I have a client who owns a successful small business and has started a SIMPLE IRA for his employees. Good for him! About 30% of his workers are part-time but make more than $5,000 annually for the last 2 years and are expected to again this year. From what I have read, these employees are eligible to participate in the plan since they have met the income requirement. I do not see anything discussing a part-time exclusion. I’ve got this question out to ERISA counsel, but it’s always good to have another source to confirm.
Regards.



Client must include these employees. There is no provision to exclude part time workers specifically, although some might fall under the 5,000 annual requirement and be excluded for that reason.



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