rehire entry date

[WCC]

Situation is as follows:

Eligibility requirements are age 21, 6 months with quarterly entry dates. Plan year end is 12/31.

Employee is age 20 when hired on February 1, 2015 and terminates August 1, 2015 (still age 20 at termination). Participant turns age 21 November 2015. Participant is rehired on February 1, 2016. What is his entry date?

The document does not require employment on a quarterly entry date.

Thank you

[pmacduff]

I'll put in my two cents. He had not met the eligibility when he termed. It's not as if he had met the eligibility and just not made the entry date. If that were the case i would say 02/01/2016.

However, he meets the eligibility criteria as of his rehire date so I would say he enters the plan on the next entry date of 04/01/2016.

[Bird]

However, he meets the eligibility criteria as of his rehire date so I would say he enters the plan on the next entry date of 04/01/2016.

I agree...except for this confusing statement: "The document does not require employment on a quarterly entry date."

I'm not sure if I've ever seen something to that effect; taken literally, it seems to mean you can enter the plan even if you are not employed? That would imply plan entry on Jan 1 2016, the first entry date after reaching age 21. Period. Rehire means nothing because he is already a participant. But that doesn't make sense.