Eligibility condition

[Tot]

Can a plan provide that an eligible employee enters the plan on the earlier of (i) crediting of one year of service and attainment of at least age 21, or (ii) attainment of age 30?

[Guest Sieve]

Don't know why not . . . unless the age 30 exception first applies to an HCE.

[QNPG]

Can a plan provide that an eligible employee enters the plan on the earlier of (i) crediting of one year of service and attainment of at least age 21, or (ii) attainment of age 30?

I thought that, unless you were some type of educational institution (age 26), the maximum age requirement was 21?

[Guest Sieve]

But this is an "earlier of" provision, which means someone hired at age 30 or above will be eligible immediately, without the need to wait a year.

[QNPG]

But this is an "earlier of" provision, which means someone hired at age 30 or above will be eligible immediately, without the need to wait a year.

I see. That still sounds funny, though.