Eligibility is 1,000 hours and year of service. Entry dates are 1/2 and 7/1. Break in service rule does not appply.
John is hired 6/1/2000 and quits 3/1/2001 after having worked 1,500 hours. He is rehired 9/1/2001.
Is he a participant as of 9/1/2001? Or must he work 1,000 hours in calendar year 2001 and enter 1/1/2002 if does work that many hours?
Thanks.