Amend eligibility...what happens to those who no longer meet the requirement

[jkharvey]

401k plan provides for 90 day eligibility to enter the deferral portion of the plan. The plan later amends to 1 year of service. The people who came in because they had met 90 days, but never do work 1 year of service, are they no longer allowed to defer?

[Doghouse]

The plan can be structured that way, or the existing participants can be grandfathered in.