Allocation conditions for part time employees

[30Rock]

A plan has immediate eligibility however the matching contributions have a 1000 hour allocation requirement for employees coded as part-time ineligible for benefits. So each year this group must work 1000 hours to get the match however full time employees do not have any allocation requirements. Is this a permissible allocation condition that just requires coverage testing under 410(b) or possibly could it be construed as a disguised service condition?

Your thoughts are appreciated!

[12AX7]

You could always create a separate plan to accomplish the same task, nothwithstaning coverage and other issues. I don't see necessarily why you can't do the same thing within one plan.

[30Rock]

So it just comes down to 410(b) coverage testing?