What is the fine-grained topic of the following text: Under the Internal Revenue Code, you may be able to participate in a client company’s retirement plan if you were hired because of an agreement between the staffing agency and client company sponsoring the retirement plan; you work under the primary direction and control of the client company sponsoring the plan; and you work on a substantially full-time basis for at least one year, typically 1,000 hours. Only return the topic.
Participation in a client company's retirement plan under the Internal Revenue Code