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We have a plan with excluded classes (a DB, but not sure that makes a difference). One participant was benefitting until mid 2014, at which points a job change moved her into an excluded class.

How do we treat her for 2014:

1) excluded (not benefitting) based on her position at PYE

2) benefitting based on the fact that she was eligible at some point in the year, and if so:

a) Do we base benefit on hours and comp for the ENTIRE year, or

b) Hours and comp only for that period during which she was in an eligible class?

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