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Guest ChopperPilot
Posted

Does a calander year Top-Heavy PS plan with a 1 year service requirement need to provide a TH minimum benefit to an EE hired in April 2002? This EE worked over 1,000 hours in 2002 and is still employed today. Thanx.

Posted

No. That individual is not a participant in the plan as of 12/31/2002.

Posted

It is all in the wording, I suppose. I would call that a "1000 hour service requirement in a 12 month period with entry following completion of hours requirement", rather than a "1 year service requirement". But that is just me. ;-)

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