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Reinstating forfeitures for 0% vested participants - always or depende


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If a plan document says that forfeitures will be restored upon repayment of full amount distributed to participant, how is a 0% vested participant treated? Is the participant automatically assumed to have repaid a $0 distribution, or is this dependent on the plan document? Does it make a difference if the plan does or does not have language about a 0% vested participant being deemed to have receive a distribution?

Do you have plans that do not restore forfeitures to 0% vested participants that are rehired prior to 5 consecutive 1-year breaks in service?

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