crediting past years from predecessor employer

[Bri]

Ok, plan started 9-1-02, had a short plan year for 2002, now is a calendar year plan. This was a plan started by a new business that took over the operations of some existing manufacturing company, and credited past service with that employer. Plan document is a simple SungardCorbel-created prototype.

Here's the question: Are the past years to be calculated on the typical calendar year basis, or do I have to count back periods from 9-1 to 8-31, to determine the past years? Someone was hired 8-23-00. Do they get credit for 8-31-01 and 8-31-02 for the prior employer, and then 8-31-03, 12-31-03 (vesting computation change), and 12-31-04 with the new employer? Or should the years before 2002 be looked at on a calendar year basis? This is intriguing, and a bit nebulous, I fear, within the scope of the prototype.

--bri