Rehires

[Guest qualified plan]

A company sponsors a 401(k) Plan that includes Matching Contribtions which vest under a three year cliff schedule. The company wants to amend the plan to include a profit sharing feature which provides for two year eligibility and 100% vesting.

Under this design, can the plan ignore service pursuant to Code Section 410(a)(5)(B) (for rehired employees who had a one year break in service before they initially completed 2 years of service), or does the existence of Matching Contributions mean that that Section cannot be incorporated into the plan document?

(In other words, does the word "plan" in that Code Section really mean "portion of a plan"?)

Thanks.