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Does anyone use the Lincoln National Life prototype document? We are looking at a takeover client and the SPD states participants must work 1000 hours in a six month period to be eligible. We were wondering if the 1000 hours and six months was an option which was hard coded into the document or if the document utilized blank lines to fill in the hour and month requirements.

We usually prorate the 1000 hour requirement with additional language stating if the participant works 1000 hours during any eligibility computation period they are eligible to enter the plan to avoid any IRS challenge regarding discrimination. However, I cannot find any documentation which states requiring 1000 hours in a period of less than 1000 hours is not allowed. Does anyone know where I might find some documentation?

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