Professors and Adjuncts - Hours of Service

[Guest Lane]

This has been asked before in previous posts, but I'd like to ask again.

As applied to professors and adjuncts, is there any justification for using something other than actual hours, an equivalency or elapsed time to calculate hours of service for eligibility purposes? I don't think there is, but welcome thoughts on this. (I'm referring to a plan that applies a year of service/1,000 hour requirement for employer contributions.)

In Reg 1.403(b)-4(e), there is guidance regarding how to calculate a "year of service" for purposes of the special catch-up contribution. I don't think that applies to 410(a) year of service determinations, but again welcome comments.

[Guest Beneflaw]

I see that youdid not receive any responses, but was wondering on how you came out on this issue? Thanks!