Rehired Employee

[Lori Foresz]

Plan has 1 YOS (12 months/1,000 hours) requirement with entry on 1/1 or 7/1 (dual entry)

EE was hired 6/5/07, left 4/15/08 (after working 1k hours from 6/5/07-4/15/08) and then is rehired 11/21/08.

Document says any employee who terminates prior to entry date but after satisfying eligibility requirements, enters the plan upon later of reemployment date or next entry date.

Since the EE quit before 12 months, does he have to now wait until 1/1/10 to enter plan?

This circumstance has always confused me.

Thanks

[rcline46]

He enters on re-employment date. Next entry was 7/1/08, so later of is re-employment date.

[Lori Foresz]

Thanks. That confirmed what I read in ERISA outline book.

Employee does not even need to be comployed on 1-yr anniversary to get credit for YOS if works 1,000 hours during the consecutive 12 months following ECD.

When he returns, he has already pased his 7/1/08 entry date so enters plan on rehire.

Lori