Sec. 115. One-year reduction in period of service requirement for long-term, part-time workers
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Section 401(k)(2)(D)(ii) of the Internal Revenue Code of 1986 is amended by striking 3 and inserting 2 . The amendment made by this section shall take effect as if included in the addition of section 401(k)(2)(D)(ii) of such Code by section 112 of the Setting Every Community Up for Retirement Enhancement Act of 2019.