Do Rehires have to wait until the next entry date to enter the plan or do they enter the plan immediately?

[Rai401k]

We have a participant that was terminated, and then rehired 6 months later. Does he have to wait until the next entry date or does he come in to the plan right away?

Are the rules different for a terminated participant that has already taken a distribution and then months later be rehired?

[Kirk Maldonado]

See Rev. Rul. 80-360, 1980-2 C.B. 142, 1980-52 I.R.B. 12.

[rcline46]

This issue is addressed in the plan document. In a 401(k) plan it had better be immediate re-entry. In other plans you may require a wait, but with retroactive entry and then you may have contribution problems in DC plans.