Which entry date do I use?

[Guest RCAB]

I have an employe who has worked for a company for 4 years. However, he never worked 1000 hours in any of those years. For the 2013 plan year he worked 1000 hours and is now eligible. The plan's entry dates are 1/1 and 7/1. Which entry date do I use for him? Does he come in 7/1/2013 since that is when he met 1000 hours or would it be 1/1/2014?

[12AX7]

You need to look at your Plan Document that defines the Eligibility Computation Period (ECP) and the Eligibility Provisions. Since you reference 1,000 hours, I will assume for now that the Service Requirement is 1 Year of Service and the employee has satisfied the Age Requirement of the Plan. If the ECP shifts to a Plan Year after the initial ECP, then the entry date would be 1/1/2014,

Again, I urge you to refer to the elibility provisions of this Plan, because I am making certain assumptions as you have left out important information.

[ESOP Guy]

12AX7 is 100% correct. If you read the document carefully it will answer this question and that is the only way to know for sure what the correct answer is.