Layoff treated like a termination?

[spencerhastings]

Does anyone know when an employee on layoff with recall rights under a CBA is treated as terminated for purposes of a qualified retirement plan?  Neither the plan nor the CBA appears to covers this issue. 

Appreciate any input or sources.  Thanks!!

[Todd Flessner]

I have no official source to cite, other than 10+ years spent working on a plan for a jumbo telecommunications company where workers represented by the CWA were covered by a similar provision. Each CBA is unique. For pension administration purposes, Layoff with Recall Rights was treated the same as other Terminations - the participant is terminated (no guarantee they will be rehired). The only special treatment was if they were rehired within a certain time frame then they received favorable treatment for service bridging (e.g., immediate bridging of prior service without waiting or counting the time while laid off, etc.). But for pension purposes, that plan treated Layoff with Recall Rights as a Terminated status because they were laid off, no longer working, and there was no guarantee they would be rehired (only being on a "preferred waiting list for future rehires").

[spencerhastings]

Thanks, Todd!  I really appreciate your input.