Eligibility Covid Furlough

Plan has a three consecutive month eligibility. Dual entry

New Employee worked from 2/14--4/22, then got paid through 5/6.  Came back to work full time 8/8.   He did not work due to Covid reduction in business -so I think furlough and he was still employed.  He met his three months of service so would have come in 7/1, but was not working.  Since no actual severance from employment, then he met the service requirements and would participate when he came back to work. 

If someone only worked a month,  would you also treat the same way?

They way the service spanning rules work such short leave and come back people almost always have the time gone credited to them. 

Both of these give an overview of the service spanning rule.  The 2nd one is easier to read- starts around page 14. 

https://www.law.cornell.edu/cfr/text/26/1.410(a)-7

https://cdn.ymaws.com/www.nipa.org/resource/resmgr/2013nafe_presentations/richter_2s.pdf