Allocation Conditions on a Multiple Employer Plan

[austin3515]

In a multiple employer plan, must one employer provide a contribution to an employee transferred to another employer during the year if the Plan has a last day rule?

Similarly, if a plan has an annual 1,000 hour of service requirement, must each employer consider hours of service with all employers.

The only guidance I have found relates to service within 410(a), which relates exclusively to initial eligibility. That indicates that employers are treated as one employer with respect to 410(a). No such information on allocation conditions though. Specific sites would be terrific.

I know that the Plan document should be specific, however, I'm wondering if there is a specific rule on this matter.

Thanks for your help!