forfeiture buy-back -what happens to taxes paid?

[AKconsult]

In the situation where a participant takes a distribution and tax withholding is sent to the IRS, if he is rehired and wants to repay his distribution so he can have his forfeiture restored, does he also have to repay the amount that was sent to the IRS as withholding or does he just have to pay back the net amount? Thanks!

[Lou S.]

He pays back the gross amount. Depending on where the funds come from he may have an after tax basis in the plan.

[Guest Sieve]

Where would the funds come from that would not give the participant a basis in the account equal to the repayment amount?