The most strict conditions for an employee to be eligible are as follows. The employee must:
1) be at least 21 years of age
2) have worked for the employer for at least three of the previous five years, and
3) have received at least $500(I suppose this has been increased to $550 a year) in compensation for the tax year
1) be at least 21 years of age
2) have worked for the employer for at least three of the previous five years, and
3) have received at least $500(I suppose this has been increased to $550 a year) in compensation for the tax year
