Q: We're a midsize company and plan to introduce a SIMPLE plan for our employees. But we're close to the 100-employee maximum. Do we have to count part-timers even if they won't be eligible for the SIMPLE plan? E.M., Corpus Christi, Texas
A: It depends on their income. To be eligible for a SIMPLE, you must have 100 or fewer employees who received at least $5,000 in compensation in the previous year. For this purpose, you must take into account people who are employed at any time during the calendar year, regardless of whether or not they're eligible to participate in the SIMPLE.