Previously Frozen Plan Restated into Active 401k: Rehired Employee Eligible?

[cheersmate]

When is the following rehired employee eligible?

John was hired in 2019 and worked very part time generally speaking, never working 1000 hours... until he did.

The Plan at that time was a Profit Sharing Plan and it was frozen.

John's service history is:

2019 370 hours

2020 111 hours

2021 393 hours

2022 1000 hours (age > 21)

2023 516 hours and Terminated 7/2023.  Because the Plan is frozen John does not enter the Plan, is not a "Participant" even though he completed 1000 hours and min age 21. No account balance, 0% vested.

2024 -0- hours [1st One-Year Break-in-service]

2025 Rehired Dec 2025, 71 hours

TO NOTE: The frozen PSPlan was Amended and Restated effective 1/2024 into a Safe Harbor 401k PSPlan, eligibility is 12 mos / 1000 hours, min age 21. [LTPT eligibility is based on the standard provisions.]

The A&R Plan document provides the new eligibility provisions apply if an Employee is not yet a "Participant" as of the effective date of the change. Further it defines "Participant" as an Employee having satisfied eligibility AND entered the Plan.

[X] This amendment or restatement (or a prior amendment or restatement) modified the eligibility and/or entry date requirements and the prior eligibility and/or entry date conditions continue to apply to the Eligible Employees specified below. If this option is NOT selected, then all Eligible Employees must satisfy the eligibility and entry date conditions set forth above.
        1.   [X]    The modified eligibility and entry date conditions above only apply to Eligible Employees who were not Participants as of the effective date of the modification.

 

QUESTION: is John eligible and his Entry Date is as of Rehire in December 2025 or must he wait until he completes 1 year/1000 hours (or LTPT elig reqs) and enter per Plan Entry Dates?

Thank you.