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I hate to pull this answer on you but: What does the plan say? You're looking for clue words like "active". We had a plan that mentioned leaves of absence. It may be a matter of back track from defined word to defined word; eg, to be a Participant they first have to be an Employee which requires Employment with the Employer. You might also glance in the break in service section. I'm inclined to think you could make it be either date, but the mechanism to do that would be the plan document.

From what I understand, the money doesn't have to be allocated to particular accounts, but merely placed in the Trust.