2 plans w different entry dates

[SoCalActuary]

Plan one (DB) has dual entry.

Plan two (PS) has monthly entry.

Both require 21 & 1, 1000 hours.

Do I have to test the person hired 11/29/06 who enters PS on 12/1/07?

Do they get gateway under combo plan testing, even though DB entry is 1/1/08?

Are they otherwise excludable, so I can test them separately?

I think the person must be included in the test, but looking for a cite.

My search of prior posts did not answer this question.

[Tom Poje]

here is the cite, just for you

1.410(b) dash six b two

[Blinky the 3-eyed Fish]

Is there a trick to the question? Assuming not, I will answer.

There are different interpretations to this day as to whether or not you use plan entry dates or statutory entry dates for determining otherwise excludable employees. I still believe the pervasive thought is statutory entry dates are permissible. And on that basis, your person is an otherwise excludable employee.

Your questions as to whether or not you have to test or give gateway depend of course if there are HCE's in the otherwise excludable category and if so, more details are needed.