If an employee in an excluded class is well over age 21 and has completed well over 1 year of service changes job classification to a status that is covered by a 401(a) plan, when must such employee be allowed to participate? Immediately? Or .....

1.410(a)-4, which is at least partially obsolete, seems to allow a wait until an entry date that is the lesser of

"(i) The first day of the first plan year beginning after the date on
which such employee first satisfied such requirements, or
(ii) The date 6 months after the date on which he first satisfied
such requirements"

where the requirements were being in eligible class, attaining age 21 and completing 1 year of service.

Thanks for any help.

Based on the facts it sounds like immediately. Statutory entry dates are based solely on age & service. If employee's statutory entry date has passed it is my understanding he/she must be eligible immediately upon transferring to the eligible job classification.

Agree with Rbutler. Andy - Sal gives an example of this very subject on page 2.43 if it helps any.

Agree. In essence, his statutory entry date was probably the 1/1 or 7/1 following age 21 and 1 year of service. Actual entry was delayed until he was in the plan's specified class of employees. But then immediate entry.

Thank you all. Extremely helpful.