Is this employee a participant?

Hi

An EE hired more 10 years ago and worked 1000+ hours each year. In 2014 becomes part-time but working 750/year.

Owner wants to set up combo plans for 2021 and wants to exclude this employee.

I think this employee is included in all testing because never terminated and never had a break-in-service, correct? He would be excluded categorically.

What if, worked under 501 hours since 2014, still needs to be included?

Thank you

If he's currently employed and satisfied the service requirements, I don't see how he's not eligible. But then he could be excluded by category.

Hi Bill

I agree with you and thank you for comment.

Hope all is well.

Best,