Recipient's DC plan is being amended to exclude leased employees from future contributions. Leasing organization's DC plan is being amended to add the leased employees. Can the leased employees do an elective transfer from the recipient's plan to the leasing organization's plan? I'm looking at the rule § 1.411(d)-4, Q&A-3 which says that the leased employees must have experienced a "change in employment status" to an employment status under which they are not accruing additional allocations under the recipient's plan.