Eligibility after break in service

[Guest jpelle]

Here is the situation:

An employee met the 6 month eligibility requirement and entered the safe harbor 401(k) on 6/1/13.

He terminated employment on 3/31/14 and rolled his balance out of the Plan to an IRA.

He will be re-hired on 11/14/14.

Will he need to meet eligibility requirements again to defer or since he already did and it's less than one year, can he start deferring upon hire date?

Thank you.

[ESOP Guy]

The answer to that question will always be in your plan document. My guess as you study the document the answer will be "he can def when rehired" but the plan document will tell you how to treat all rehires to determine when the re-enter the plan.