Jeff

have a part time employee who earned more than $5000 in 2015 and 2016 but was not employed by us on January 1, 2017. our first plan year started January 1, 2017. It was reasonable to say that the employee was not expected to earn $5000 for 2017 since he was not employed by us. We did rehire the person in March and is expected to be with us until the end of the year. Is this person eligible to join the plan or is the eligibility only established as of January 1, 2017.