Elapsed Time For Salaried and Counting Hours for Hourly?

[austin3515]

Can a plan use elapsed for individuals for whom hours are not tracked, and counting hours for individuals for whom hours are tracked?

Or must a plan select an eligibitlity service credititing method and stick with it? So for example, if hours are not tracked for salaried people, is the only option to use the equivalencies?

A site specifically suggesting consistency is required would be perfect...

[austin3515]

Asked and answered... §1.410(a)-7. Elapsed time

(ii) A plan using the elapsed time method of crediting service for one or more classifications of employees covered under the plan may use the general method of crediting service set forth in 29 CFR §2530.200b-2 or any of the equivalencies set forth in 29 CFR §2530.200b-3 for other classifications of employees, provided that such classifications are reasonable and are consistently applied. Thus, for example, a plan may provide that part-time employees are credited under the general method of crediting service set forth in 29 CFR §2530.200b-2 and full-time employees are credited under the elapsed time method. A classification, however, will not be deemed to be reasonable or consistently applied if such classification is designed with an intent to preclude an employee or employees from attaining his or her statutory entitlement with respect to eligibility to participate, vesting or benefit accrual. For example, a classification applied so that any full-time employee credited with less than 1,000 hours of service during a given 12-consecutive-month period would be considered part-time and subject to the general method of crediting service rather than the elapsed time method would not be reasonable.