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I have an employe who has worked for a company for 4 years. However, he never worked 1000 hours in any of those years. For the 2013 plan year he worked 1000 hours and is now eligible. The plan's entry dates are 1/1 and 7/1. Which entry date do I use for him? Does he come in 7/1/2013 since that is when he met 1000 hours or would it be 1/1/2014?
