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Can a plan require more than one year of service for eligibility purposes?

April 26, 2017eligibility Plan purposes require service year

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Can a plan require more than one year of service for eligibility purposes?

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Plans other than 401(k) plans may set a two-year eligibility requirement, provided that full and immediate vesting be granted upon entry. 401(k) plans cannot require more than one year of service for eligibility.