Madhan

If my understanding is correct, you mean to say if a plan has less than 12 eligibility requirement and no hours requirement, then no need to check for 1000 hours for Otherwise excludable, only we can check for 18 months of service?

If a person completed 21 age, 18 months of service couple of years back, but not completed 1000 hours in any of the years, should this participant excluded under Otherwise Excludable (statutory exclusion) ?