Rehired participant after a distribution.

[KJohnson]

A participant is 100% vested in a money purchase plan receives a distribution. Six years later the individual is reemployed.

Under 410(a) does the employee have to meet initial eligiblity again, or must the employee be immediately reinstated (subject to the permissive condition that he complete a year of service after rehire)?

[This message has been edited by KJohnson (edited 07-05-2000).]