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If a plan is amended to change the eligibility requirement from six months of service to 12, how does the change affect employees who have not yet completed six months of service? Rev. 09/29/05, E-mail Alert 2005-19 The plan's eligibility requirements are not a protected benefit under IRC Section 411(d)(6). Therefore, employees who have not satisfied the eligibility requirements at the time the plan is amended would become subject to the new eligibility requirements. The revised eligibility requirements should be promptly disclosed to affected employees in a Summary of Material Modifications. Note: In this example, an employee who satisfied the six-month requirement before the effective date of the plan amendment would enter the plan on the next entry date, regardless of the plan amendment.
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