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DB plan established in 2017. Employee worked for employer 2007-2015. Employee rehired 9/1/18. Therefore, enters plan 9/1/18. Since employee won't have 1000 hours in 2018, is that employee treated as benefiting under the plan? If not, then is an 11(g) amendment required to bring in employee to meet 410(b) [currently, 4 HCE-1 excluded, and two NHCE-counting the rehire)? Here, 410(b) would be 50%/75%=67%. I don't see any relief from Reg. ยง410(b)-3. I don't think that an 11(g) amendment could be made to merely apply the 1-year holdout rule, which would make the rehire wait until one Year of Service has been met (which, then avoids the dilemma. Am I missing something here?