Eligibility

A defined benefit plan requires participant contributions.  An independent contractor signed an independent contractor agreement but later became an employee with no break in service.  He is claiming that he should have received eligibility service credit under Code Section 414(n) because he was really a leased employee (worked under direction of company and solely for the company using their equipment).  Also claiming that he was never provided with information about the plan and contribution requirement.  There are no plan records to verify these claims and we cannot confirm that SPD/application was provided.  Does he have a claim?  

Unless a leasing organization was involved he was not a leased employee.  He seems to be making an argument that he was improperly classified as an independent contractor and was actually an employee.