Plan eligibility is age 21 and 6 months of service, with quarterly entry dates. Plan is a calendar year plan.
Employee is 32 years old when first hired. Here is the employment history:
Hired – 5/25/2011
Terminated – 9/16/2011
Rehired – 5/18/12
Terminated – 9/4/12
Rehired–5/20/13
Terminated – 9/11/2013
Rehired–1/7/2014
Based on the above information , what would be the employee’s entry date?
I raise this question because of the so called 'service spanning rule'. Not sure how it applies when service requirement is less than 12 months.