Rehire

[PFranckowiak]

Okay these always have twists to them

Corbel Prototype

1 year/ age 21/ entry 1/1 and 7/1

Employee "Joe" DOH is 5/11/09

Terminated 12/31/09

Rehire 5/23/10

Initial computation period

5/11/09-5/11/2010 525 hours

Switch to Calendar Year

1/1/10-12/31/2010 less than 1000, but over 500

From Date of Rehire

5/23/10-5/23/11 over 1000 hours

So if you only use the anniversary date of computation period from Original Date of hire - he might come in on 1/1/12.

If you start over as of his rehire date he comes in 7/1/11

So can including past service keep an employee from becoming a participant longer than if someone that was just hired.

Bob, Joes friend, was hired 5/23/10 , not rehired, on that date and will come in on 7/1/11.

So will Joe and Bob have different entry dates because Joe was a Part time Student Employee in the past

I have read past posts that state that you can only use the Anniverary Comutation Period on the Original Date of Hire, but it doesn't seem fair to me that his past service should hurt him.

Of course this business is not logical.

Thanks for your help

Pat

[Jim Chad]

FWIW I think it is 1-1-12 if the doc says you switch to Plan year. but I am not sure. What do y'all think?