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Have a plan that is wanting to change their fiscal year end from 6/30 to 9/30 and I have a question about entry dates. 1 year, 1000 hours service and semi entry (7/1 and 1/1) are eligibility requirements. (Entry dates will change to 4/1 and 10/1) I understand that eligibility computation periods are created from 7/1/2019 to 6/30/2020 and 10/1/2019 to 9/30/2020 because of the short plan year. I understand that the plan may not use the short plan year as the computation period and prorate the hours of service requirement, unless the overlapping period alternative is provided to employee who cannot satisfy the proration requirement. This alternative is not the subject of my question at this point, but I know it's available if employer would like to go that route. 1. Employee A has been excluded from the plan for several years because he could not satisfy the 1000 hours requirement. He is on the 1000 hours watch from plan year to plan year. However, the employee went full time May 2019 and is expected to satisfy the 1000 hours requirement during 7/1/2019 to 6/30/2020. If there was no plan year end change, the employee would be eligible 7/1/2020. It doesn't seem right to me that the employee have an entry date of 10/1/2020. Is there an implied entry date of 7/1/2020 still because of the eligibility computation period of 7/1/2019 to 6/30/2020? I'm missing something..... 2. What pitfalls should I be conscious of?