1000 Hours Requirement

[J2D2]

I've always assumed (and you remember what our teachers said about that!) that a profit sharing plan could not require a participant to complete more than 1,000 hours in order to receive an allocation of the employer contribution. However, the only 1,000 hour reference that I can find is in the safe harbor provisions under 1.401(a)(4)-2(b)(3). Is the assumption I've been operating under lo' these many years the ERISA version of an urban legend?

Can a profit sharing plan require more than 1,000 hours, so long as it passes the general test?

Thanks for any citations you can provide!