Leaderboard

1. Agree with Bill on preference to use 11g amendments. 2. If plan defines year of service in terms of hours, then my opinion is that hours should be your measuring standard and employee B gets added. 3. Could Plan Administrator reasonably interpret that provision in the alternative? Sure, and maybe that is best way to handle, but then document their decision so it gets applied consistently in the future. 4. The spirit of the failsafe is to add in the people closest to fulfilling the allocation requirement - but if you require both hours and year-end employment, who is considered closest, most hours or latest employment? The provision disregards the 1,000 hour rule first in favor of year-end employment, so maybe that is the intended measuring stick for who is closest, so I'm no longer strongly favoring hours as stated in #2 above. Suggest the Plan Administrator decides and then amending out this provision in favor of future 11g amendments.

Thanks, Bill!