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Posted
I have an amendment for the following:
1. change service crediting method for eligibility from Elapsed Time to Actual Hours
2. change service crediting period for eligibility from Anniversary to Anniversary switching to Plan Year
3. change service requirement from 1 year period of service to 1 year (1000 hours) of service
4.change plan entry dates from "the first day of the month on/after meeting eligibility requirements" to "the first day of each calendar year quarter on/after meeting eligibility requirements"
5. All requested changes effective 01/01/2021
The Plan currently has SHNE provisions
 
Can this amendment be applied to all employees who have not yet entered the plan? Are there any cut-back issues that come into play?
Posted

I don't see any problem applying the new eligibility requirements to participants who have not yet entered the plan.

Free advice is worth what you paid for it. Do not rely on the information provided in this post for any purpose, including (but not limited to): tax planning, compliance with ERISA or the IRC, investing or other forms of fortune-telling, bird identification, relationship advice, or spiritual guidance.

Corey B. Zeller, MSEA, CPC, QPA, QKA
Preferred Pension Planning Corp.
corey@pppc.co

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