I don't deal with SEPs and SARSEPs that much. How do you calculate eligibilty on these plans.

My reading of the code leads me to believe that if you have a one year, a two year or a three year these are not EXclusions the way one calculates eligibility in a pension/profit sharing plan, but INclusions. IE you look at the population the end of the year and say "ok, who worked for me during the last twelve months" or 24 or 36 and if they did, they are IN the plan.

Is this correct?

Hours, part-time, end of year employment; sometimes even death is ignored if the employee was otherwise eligible. With a 3 year requirement, the employee enters in the 4th year (Jan 1, even if the age requirement specified in the plan is met during the 4th year) provided the employee performed ANY "service" (not a defined word!) during any 3 of the 5 PRIOR years. I imagine that this is all you needed? Bye. Gary