A plan has a service requirement of 1 year and a 1000 hours. The plan’s entry date is quarterly. An employee is hired February 5, 2009 and works 1,000 hours by August 5, 2009, should the employee’s entry date be October 1, 2009 or April 1, 2010?
Rev. 01/27/03

Because the plan service requirement is 1 year during which the employee works 1,000 hours, the employee would not complete their eligibility requirement until February 4, 2010. The next entry date after eligibility is satisfied is April 1, 2010.