Which of the following statements concerning retirement plan service requirements for qualified plans is NOT correct?

A. The term "year of service" refers to an employee who has worked at least 1,000 hours during the initial 12-month period after being employed.

B. If an employee is hired on October 5, 2013 has worked at least 1,000 hours by October 4, 2014, he has acquired a year of service the day after he worked his 1,000th hour.

C. An employer has the option of increasing the one-year of service requirement to 2-years of service.

D. Once an employee attains the service requirement of the plan, the employer cannot make the employee wait more than an additional six months to be considered eligible to participate in the plan.