Participation Date of Rehired Employee Who Had Received Involuntary Ca

[KJohnson]

Partially vested participant in a DC Plan with three years of service terminates employment in 1992 and is "cashed out" because his benefit is less than $3,500.

Former participant is rehired in 2000. It would appear that he would be ineligible for restoration of forfeitures through a "buy-back", but should he be immediately eligible for participation under 410(a)(5)?

[Erik Read]

Doesn't the code cover both buy-back and eligibility? I've always understood that 5 BIS and you treat them as a new hire not a prior term.

Anyone else?