Rehired employee

[cdavis25]

I think I am overthinking again, but?? The client uses the Corbel VS docuemnt. In 2000, the eligibility was 21, 1 yos, and dual entry. This is a calendar year Plan. The eligiblity switched to 18, 6 months, and quarterly entry in 2009.

John Doe was hired 6/21/2000 and terminated 3/18/2001. He had 1,000 hours in that time span and was over 21. He did not enter the Plan, since he was not there on 7/1/2001. He was rehired 5/20/2011. He did not work from 3/19/2001 - 5/19/2011 for the client. Was he a Participant on his rehire date, 5/20/2011? I believe so, but do not want to miss anything with the rules of parity.

[ETA Consulting LLC]

He should enter the plan on his date of rehire. He had already met the age and service requirements previously. Also, not sure if the rule of parity comes into plan as I think it applies only to participants (though, I could be mistaken). Since he never entered the plan, he wouldn't lose that service (just something worth verifying). Also, many plans do not even use the rules of parity; something else to verify.

Good Luck!