Specific to Lookback Measurement Method Designed to be an addendum to an SPD ABC Co. EMPLOYEE BENEFITS PLAN APPENDIX A Look-Back Measurement Method This Appendix, effective [January 1, 2015], describes the [Plan’s or Group Medical Feature’s] eligibility provisions applicable to employees who are not eligible to Participate in the [Plan or Group Medical Feature] solely because they are not regularly scheduled to work at least [30] hours per week. In the event there is a conflict between Appendix A and another Plan provision, the Plan terms will control; provided that it is the intention of the Employer that this Appendix A be given effect to the fullest extent possible. DEFINITIONS Terms defined in the Plan shall have the same meanings when used in this Appendix, except as provided below. In addition, the following words and phrases shall have the meanings stated: in Service” means a period of: “Break [Thirteen (13) or Twenty Six (26)] consecutive weeks (or more) during which an Employee has no, and is not credited with any, Hours of Service, or At the Plan Administrator’s discretion, four (4) consecutive weeks (or more) during which an Employee has no, and is not credited with any, Hours of Service, if the period with Hours of Service is greater than the immediately preceding period of employment. means Internal Revenue Code of 1986, as amended, and regulations “Code” issued thereunder or pursuant thereto. means a person currently performing services under the Employer’s “Employee” control, except for employees in the following categories: employees covered by a collective bargaining agreement to which the Plan Sponsor is a party and which does not provide for participation in the Plan; employees” within the “leased meaning of Code Section 414(n); individuals who are classified by the Plan Sponsor as temporary workers, interns, co-ops, independent contractors, or
Specific to Lookback Measurement Method Designed to be an addendum to an SPD ABC Co. EMPLOYEE BENEFITS PLAN APPENDIX A Look-Back Measurement Method This Appendix, effective [January 1, 2015], describes the [Plan’s or Group Medical Feature’s] eligibility provisions applicable to employees who are not eligible to Participate in the [Plan or Group Medical Feature] solely because they are not regularly scheduled to work at least [30] hours per week. In the event there is a conflict between Appendix A and another Plan provision, the Plan terms will control; provided that it is the intention of the Employer that this Appendix A be given effect to the fullest extent possible. DEFINITIONS Terms defined in the Plan shall have the same meanings when used in this Appendix, except as provided below. In addition, the following words and phrases shall have the meanings stated: “Break in Service” means a period of: [Thirteen (13) or Twenty Six (26)] consecutive weeks (or more) during which an Employee has no, and is not credited with any, Hours of Service, or At the Plan Administrator’s discretion, four (4) consecutive weeks (or more) during which an Employee has no, and is not credited with any, Hours of Service, if the period with Hours of Service is greater than the immediately preceding period of employment. “Code” means Internal Revenue Code of 1986, as amended, and regulations issued thereunder or pursuant thereto. “Employee” means a person currently performing services under the Employer’s control, except for employees in the following categories: employees covered by a collective bargaining agreement to which the Plan Sponsor is a party and which does not provide for participation in the Plan; “leased employees” within the meaning of Code Section 414(n); individuals who are classified by the Plan Sponsor as temporary workers, interns, co-ops, independent contractors, or
Sample-Policy-Addressing-Identifying-FT-EEs.docx