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Posted

Plan sponsor currently wants to have a service requirement for match of 250 hours in 12 months.  

If employee works more than 250 hours, but less than a 1,000 hours during the eligibility period, can we still disaggregate because they didn't complete 1,000 hours of service? 

Thanks for any guidance.

Posted

You're saying that the eligibility requirement for the match portion is 250 hours or service, correct, not an ongoing condition to receive?

Yes, such employees would be otherwise excludable and could be tested on a disaggregated basis.

Kenneth M. Prell, CEBS, ERPA

Vice President, BPAS Actuarial & Pension Services

kprell@bpas.com

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