affiliated service/controlled group

Three dentists share office space and some of the employees.  Each sponsor a retirement plan, all of the same type, which were established about 10 years ago.

At that time we were advised by a retirement plan consulting firm that these are “shared employees” that would have to be included in the plan of the particular employer if they worked an aggregate of 1000 hours between the different employers; and would have to receive contribution from each plan based on W-2 received from each of different employers.They quoted an old RevRule from 1973 as the only guidance IRS has issued on the subject of “shared employees.”

About a year ago, one of the dentists left the group, moved his office to another location but within the same city.  He continues to employee maybe 1-2 employes of the original group, but only for 1-2 days per week, which is really irrelevant at this point.

Even if one employee is no longer a “shared employee” for the original group who share the office space as well as the employees, we believe that since one of the employees is a participant in this one dentist’s plan and regardless of the number of hours she works for this one particular dentist of whom I am speaking, she must continue as participant in this plan and can not be excluded if she works less than 1,000 hours or employed on the last day any plan year as the plan is definitely TH.

Any employee this dentist hires that works solely for him, there is no doubt, this employee is subject only to this one dentist’s plan eligibilty.

Concurrance?

provisions,etc.

I agree.  Basically, you're saying that there is no continuous requirement for work 1000 hours per year for plan eligibility.  After initial eligibility, the only 1000 hour per year requirement would be an 'accrual requirement'; which does not exist for the ability to defer and for Top Heavy Minimums.

Good Luck!

If they work less than 500 hours for the employer they have a break in service which will make them ineligible.  

I suggest that people just ignore anything posted by sklappy584.