Foreign Pension Plans

[Nassau]

Can an employer credit service for an employee that paticipated in a foreign pension plan (i.e., ABC Company in Canada) and now that employee transferred from working at "ABC Company in Canada to the ABC Company in the US location. ABC Company (i.e., U.S. Plan) has a 90 day service requirement for eligibility.

Can someone provide me with any Regulations or Code with respect to this topic?

[Bird]

You're just trying to get the employee in before the 90 day eligibility period? If an NHCE I think I would do an amendment to waive it for that employee only and not worry about messing with prior service.

[GBurns]

Are you sure that there is a change of employer? It seems more like just a change of desk location.