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I think wording of the amendment carefully helps a lot in this question. The vesting changes are more common. It helps a lot to right the amendment to say things like, "A Year of Service for vesting will be 750 hours worked in a 12 month period after 1/1/2019" for example. Same with the service write into the amendment when the new standard applied clearly. Off the top of my head I don't see any rehire issues but think of them. Had a client recently amend the plan to say anyone hired after X date was on a 2/20% vesting instead of the old cliff vesting. Had I been asked I would have told them to make it clear how you handle someone hired and terminated during the old time period and rehired after the new period. Constantly amazed people don't take a little more time and ask these kinds of question and spell them out. You don't get extra points for using the least number of words in an amendment.