Eligibility: 1 Year of Service (Elapsed Time) Entry Dates: 1/1

Multiple Choice

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?

A) Fewer than 3
B) 3
C) 4
D) 5
E) 6 or more