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SARSEP eligibility


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Guest pension doc
Posted

Met a prospect last week that has a SARSEP for 1997; his accountant just told him that testing had to be done!! (not surprised).

I think it's some sort of prototype, with a 3 month eligibility. I'm used to the qualified rules, whether the eligibility was met as of the plan entry date, whiuch is usually the first day of the plan year.

How do you determine eligibility under the SARSEP rules???

Posted

The rules are similar to the SEP rules. Service counts no matter how short. Thus, an individual that works only one day in each of three plan years (e.g., hired and fired on 12-31) has completed the maximum service requirement allowed in a SEP or SARSEP. There is no such thing as a "3-month" service (or "hours of service" for that matter)requirement in a SEP or SARSEP!

Guest Gary Tencer
Posted

Keep in mind it is 3 out of the five "prior" years. An employee works in 1995, 1996 & 1997 becomes eligible 1/1/98, not 1/1/97. Your client could specify 1 year. Employees would be eligible Jan 1, following hire date, even if hired in December.

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