Multiple Plan Entry Requirements

I have a client that has a main entity, which owns various LLC.  They want to setup a plan, but have different Plan entry requirements:

Main Entity - Entry after 1 year of service (with a vesting schedule)
Sunsidiary LLC - Entry after 2 years of service (knowing that anyone who qualifies would become immediately 100% vested)

There are numerous subsidiary LLC, but most of the employees are temporary so they are looking to keep them out of the Plan legally.  I believe setting it up with two different sets of entry requirements is alright, but I just wanted to confirm.

Thanks in advance!

You cannot use the 2 year of service rule with a 401(k) plan (or the 401(k) feature of a profit sharing plan).

OK, thanks!  But for the Profit Sharing is it alright to have the two different entry dates?

You can do it, but watch your coverage test. From the way you describe it, it sounds like most of the people subject to the 2-year eligibility are going to be NHCEs.