entry date

[Chippy]

A participant is hired on 1/3/2012, the first working day of 2012. eligibility is 1 year and quarterly entry dates. Would this participant enter the plan on 1/1/2013 or do they have to wait until 4/1/2013?

[Guest On Hiatus]

A participant is hired on 1/3/2012, the first working day of 2012. eligibility is 1 year and quarterly entry dates. Would this participant enter the plan on 1/1/2013 or do they have to wait until 4/1/2013?

If your plan defines the "eligibility computation period" as beginning on date of hire, you have an argument that they need to wait until 4/1. The plan may not do that, though, and you need to look at your document. Also, is the employee paid as if he began work on 1/1? If so, you may want to use 1/1/13 as your entry date.

[david rigby]

Does this plan have a similar prior event?

If not, perhaps it's an opportunity to create, document, and maintain a new administrative interpretation.

[Guest Sieve]

Start counting from employee's first h/s. If the individual was paid for the first 2 days in the year, then entry date would be 1/1. If individual's first h/s was 1/3, then entry would be 4/1.