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A participant takes a hardship distribution on 1/3/2018. Suspension period goes through 7/3/2018. If participant then takes another hardship 5/3/2018, does the suspension period go through 11/3/2018? The plan has a match provision. Does a new hardship distribution require a new 6 month suspension?

A frozen plan provides for a suspension of benefits upon re-employment. Plan Administrator never sent notice, and over a year has passed. 1) Can Plan Administrator stop payments and restart them upon subsequent "second" retirement? 2) If the Plan Administrator can do so, is it required to give actuarial equivalence of benefits upon second retirement because it did not provide notice of suspension of benefits? 3) If Plan is required to give actuarial equivalence to this retiree, does it need to treat all future rehired retirees the same way, i.e., not suspend benefits or provide actuarial equivalence at subsequent retirement? Thank you

I need help to see if my logic is correct... Small plan. 3 NHCE and 2 HCE. Discretionary match and profit sharing. Allocation suspension applies. Last Day and 1000 hours for match and profit sharing ( 2-tiered). Top Heavy Plan. Participating Comp. Semi-Entry. One of the three NHCE terminates in 2016. So 410b fails (m) and (a) at 66.67%. Can't use ABT because of suspension. So the terminated employee must benefit to pass 410b. For Match: the terminated employee does not defer so does not get match. No allocation condition is going to get him a match. I yes-override employee in Relius to get a passing (M) test. In essence I have removed the last day allocation provision and because employee is able to defer, the employee benefits for match..... at least that is my thoughts. Profit Sharing: the terminated employee shares in the profit sharing after "removing" the last day allocation provision. Employee came in 7/1/2016 so use compensation from 7/1/2016 to day of term. I would guess if Top-Heavy allocation would be greater than profit sharing, I would put in the TH contribution amount. Profit sharing is greater in this case. Am I missing anything in this scenario? Of course, I tell the bosses and sales team to ask about number of employees and design plan accordingly.....