Eligibility and termination of employees

[Lori H]

a flooring contractor is considering establishing a plan. He employees several Hispanics who will work on a job, then they may not work again for another few months. My thinking is that they probably would not meet standard eligibility requirements, but is there a procedure when terminating employees and then rehiring them that he could implement?

[rcline46]

Nothing in the rules imposes a continuous service requirement for eligibility. The only rule you can work with is the break in service rules.

Assuming the plan uses the 1 year of service rule, once a person has worked 1,000 hours at any time dureing the referenced 12 month period they would enter on the next entry date (read the plan document). If not employed at that entry date, the enter immediately on rehire. The same is true if using shorter eligibility. THen go to the break in service rules in the document.