Employees come and go, but are they eligible to enter the plan upon their rehire date? Monitoring breaks in service and determining entry dates upon rehire can create administration issues.
This webcast will focus on the legal requirements as well as optional plan design provisions that impact the handling of rehired employees. These include the eligibility rules, break-in-service rules, the one-year hold rule and forfeiture / buyback rights.
- Explain the eligibility year-of-service rules.
- Determine when the break-in-service rules apply.
- Apply the rules to specific situations through the use of case studies.
Speaker: Robert M. Richter, J.D., LL.M., APM, Retirement Education Counsel, American Retirement Association
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