PracticeQuiz content is free on an ad-supported model.
Unfortunately, we can't support ad blocker usage because of the impact on our servers. If you'd like to continue, please disable your ad blocker and reload page.
36. Eligibility: 1 year of service (elapsed time) Entry dates: 1/1 and 7/1 Excluded employees: Hourly employees and non-resident aliensHours needed for accrual: 1,000 Employee Category Date of hire Date of termination Hours in 20121 Salaried 4/1/2010 1,000 2 Hourly 4/1/2010 1,0003 Non-resident alien 4/1/2010 1,0004 Salaried 4/1/2011 1,000 5 Salaried 9/1/2011 1,0006 Salaried 4/1/2010 6/30/2012 1,000 7 Salaried 4/1/2010 6/30/2012 4008 Hourly 4/1/2010 6/30/2012 1,0009 Hourly 4/1/2010 6/30/2012 400The simplified testing method is not used. How many employees may be treated as excludable for purposes of IRC section 401(a)(26) for 2012?
