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I have an employer who wants to have a PS contribution allocation requirement of (i) at least 9 months of service with at least 1000 hours worked in that period, plus (ii) employed on last day of the year

The first condition is obviously unique and what I have questions on. After reviewing, this would only apply to new participants, as participants in the plan on the first day of the plan year (1/1) who work 1000 hours would not receive a contribution only if they were not there on 12/31.

Can you have a 1000 hours requirement with less than 12 months of service? Any other pitfalls you see to this?

Thank you

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