2.41 Prior Plan means the Fulton County Employees Retirement System (the "1991. A retirement plan that works for both you and your employees is an integral part of your company's future success.Eligible employees who have completed 30 days of service and who have attained age 21 may make employee contributions to the Plan. Fulton County 401(a) Plan. Eligibility. Which Employees are Eligible to Participate in the Plan? ERISA is one of the most important federal laws protecting the interests of participants in employee benefit plans and their beneficiaries. The Plan is essentially closed to new participants with new employees entering the company's Profit Sharing Plan upon meeting the conditions of eligibility. Generally, a plan may require an employee to be at least. We advise business clients and work with their team to help create the right benefit plans for employees, such as profit sharing plans, 401(k) plans. Participating Employers. (Rev.