One of the owners in a business (not yet 59 1/2) has already gotten all the plan assets he can via hardship distributions. Now he wants access to more, but was told that he can't due to the terms of the plan. So, now he's decided to "terminate employment." The plan is that he will eventually be rehired. Of course, there's no way we can sanction this attempt to circumvent the plan provisions. Where do I look for guidance on this?