Eligibility for Initial Participation

[thepensionmaven]

A client just asked an interesting question.

If an employee was hired pre-COVID and furloughed/laid off for a spell, when would the initial one year eligibility period start?

Obviously there is no break in service for a non-participant.

[CuseFan]

Read the document, there are BIS rules that apply to eligibility as well and which should be spelled out therein.

But the first eligibility computation period starts on first hour of service (hire). Where you go from there - again read the document.