Readers of our newsletter, or almost any retirement plan-related news over the last few years will have heard talk about the long-term part-time (LTPT) rules, which were added to the law by the SECURE Act back in 2019. We’ve been through a global pandemic, multiple pieces of legislation and regulations, and countless other events since then, but on January 1, 2024, many plans could see their first employees becoming eligible under this rule.