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Guest jc_TPA2009
Posted

I have a plan sponsor that has amended their plan to reduce eligibility requirement from 1yr/1000hrs to 6mo/500 hours. They are a calendar year plan with quarterly entry. The effective date of the amendment was 5/1/11.

The question is: Do the employees hire prior to the effective date of the amendment who weren't eligible yet still have to wait 1yr/1000hrs? I don't see anything referencing grandfathering of these employees. It just seems odd as someone hired 6/1/11 would be eligible for the plan before someone hired 3/1/11?

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