Surf these sites: Part-Time Employees and Retirement Plans -- Frequently, employers will exclude certain groups of employees from participation in a retirement plan. The IRS recently issued a field directive to provide guidance about part-time employees'' exclusion under Section 410 of the Internal Revenue Code. UPS vs Teamsters: A look at greed and discontentment in the workforce. -- The UPS strike was not about part time jobs or pensions. What it was about was greed and a lack of contentment. Here we see two giant organizations each fighting to control a multi-billion dollar pension fund and a workforce manipulated by discontent to believe they are somehow being treated unfairly.
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