Amendment and effect on eligibility

[cpc0506]

We had a client who changed eligibility from 1 year of service (1000 hours) to 90 consecutive days of service effective 12/1/2012.

Entry dates stayed the same - quarterly entry dates 1/1, 4/1, 7/1 and 10/1.

For all the employees who never meet the year of service but clearly have worked 90 consecutive days, do they enter 12/1/12 or have to wait until the next entry date which is 1/1/13?

Can anyone provide guidance and documentation for such guidance? Thanks.

[MoJo]

We had a client who changed eligibility from 1 year of service (1000 hours) to 90 consecutive days of service effective 12/1/2012.

Entry dates stayed the same - quarterly entry dates 1/1, 4/1, 7/1 and 10/1.

For all the employees who never meet the year of service but clearly have worked 90 consecutive days, do they enter 12/1/12 or have to wait until the next entry date which is 1/1/13?

Can anyone provide guidance and documentation for such guidance? Thanks.

IMHO, the answer to your question should have been addressed in the amendment that made the change to the eligibility requirements - and there could have been a "one time" entry date of 12/1/12 - if that is what the sponsor wanted, or a clear indication that the affected employees would enter as of the next "regular" entry date.

Absent that, and absent anything in the plan to the contrary, I would say that the affected employees have met their eligibility requirements on 12/1/12, and would enter the plan on the next entry date (1/1/13).