Re-hire Question

[Oh so SIMPLE]

Employee participates in 401k safe harbor (matching) plan for two years, then quits with vested benefits. She re-hires on a year later (there was a break in service year). Now she only works 200 hours per year.

On re-hire she is allowed to participate at the next plan entry date. She makes elective deferrals and receives the safe harbor match.

If continuing to incur break in service years, will she become ineligible after the 5th break in service year occurs?

If she had not made any elective deferrals (and otherwise had no vested benefits) when she quit before re-hiring, would the answer be different?