I have a participant who had 4 years of service before he terminated.
He then had 4 1-year breaks in service before he was rehired. He had 1000 hours in the plan year he was rehired in.
The plan is immediate entry for 401k & a 1-year of service requirement for profit sharing.
Does the participant come in for profit sharing during the year he was rehired since the number of consecutive 1-Year Breaks in Service does not exceed the greater of five or the aggregate number (4) of pre-break Years of Service?