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, 2002 and works 1,000 hours by August 5, 2002. The employee quits on September 3, 2002 and is rehired on January 12, 2003. Should the employee’s entry date be April 1, 2003 or should the employee have to start another year of service as of the rehire date and thus enter the plan on April 1, 2004?
Rev. 01/27/03

The employee’s entry date would be April 1, 2003 because the employee satisfied the 1,000 hours required and was also employed at the time 12 months was completed from the initial hire date.