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I'm preparing GUST, EGTRRA and PPA restatements for an employer who is under IRS audit. The employer has been applying a 1300 hours requirement for a participant to receive the annual profit sharing contribution. Obviously, that is not an option in the non-standardized document I am using. The employer has asked me for a citation as to when 1,000 became the maximum number of hours permitted. Is it an IRS rule? Part of ERISA? I haven't been able to find something in writing to give to the employer. I don't think it will be sufficient to say the document doesn't permit it. Thank you.

A safe harbor match 401(k) plan currently has a six month eligibility (no hours per month requirement). Due to some part time students who work on an as needed basis, the Employer would like to amend their plan to require 200 hours per month as part of their 6 month eligibility. They would like this amendment effective date 1/1/2019. I believe the amendment is permissible, but only PROSPECTIVELY with a 30 day notice. A coworker believes the amendment can be effective retroactively to 01/01/2019 because it will only apply to those hired on/after 01/01/2019. I'd appreciate some input.