Q11(e)(3) on Form 5307

[Guest SueJ]

11e(3) Number of employees excluded because they terminated employment with less than 501 hrs. of service & were not employed on last day of plan year......

Does this refer to permanent employees or all employees (permanent and temporary)? In other words, do you include employees for a company that has several people that work less than 90 days each year and are considered temporary help?

[Mike Preston]

If they wouldn't have been in the plan anyway, and hence the reason they were excluded is not solely because they terminated with less than 501 hours, I don't think they go there.