I ran into an interesting problem today and was hoping for some guidance, as my research has come up a bit gray.
New safe harbor plan for 2015 with a former HCE/owner who switched to part-time, working under 500 hours the past 5+ years. The goal is the not have the former HCE eligible to participate without a direct exclusion.
I understand that for 5 breaks in service, they (seemingly) have to be a participant at some point. Would the one year rule negate the prior eligibility, or does he have to be a "participant" at some point for that, as well?
Thanks. If more info is needed just let me know.
