Multiple Employer Plan

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The regs state that a multiple employer plan has to have the same eligibility and vesting requirements for each participating employer. Does anyone know of a design or loophole or other reg that would allow participating employers to have different eligibility and/or vesting requirements?

[Kirk Maldonado]

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Do you have a cite for the regulation that states "a multiple employer plan has to have the same eligibility and vesting requirements for each participating employer?"

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IRC 413©1 for eligibility and 413©3 for vesting.

I think I may be misinterpreting these regs now that I re-read them. It should be that service for eligibility and vesting has to count with any of the participating employers that an EE works for. Would that be the correct interpretation?

[Kirk Maldonado]

Yes, I think you did misread the regulations. They do not mandate that the vesting an eligiblility conditions be the same.