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I have a money purchase plan with an attorney drafted plan document. The employer wants to amend the plan to not permit buy backs and not to permit forfeiture to be restored, even if the participant is rehired before not incurring 5 one-year breaks in service. I think I am OK with the plan not permitting buy backs, but I believe that they must restore forfeitures if the participant is rehired before incurring 5 one-year breaks in service.

Any 411 experts out there? Thanks

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