QACA Safe Harbor plan is switching eligibility, from 1 year of service, to 90 days of service, with quarterly entry dates.
The company has 15-20 student interns who may work one semester, take off the next, then return later in the year. How would you go about counting the 90 days for employees who work sporadically?
If an employee works 75 days during the course of the 2015 plan year but isn't employed on 12/31, do those days of service that were worked in 2015 roll over to 2016 or do we begin the count again, since the person termed prior to the plan year end without meeting the requirements?