Terminated EE Wants to Return the Distribution from Her 401k Plan

I should know this - but, a plan participant in a 401k plan took a full distribution in February as she was a terminated participant then.  She is returning to work now and wants to return the funds to her NW account.  She was 100% vested.  Is this possible?  I am thinking no.  TYIA! 

Your "thinking" and any opinions here are probably not the best source of information.   😄

Does the plan allow anything like a "return"?  Does the plan accept a rollover from any other source?

Thanks, David.  Yes, the plan allows for rollovers from another qualified retirment plan or an IRA. The document does not address returns. 

As @david rigby said, check the plan. If she rolled to an IRA then rolling back into the plan is unquestionably OK. If she took a direct payout and taxes were withheld, without the issue of having a forfeiture restored, there aren't a lot of advantages to repaying if even allowed by the plan. There is no deduction, so it's after-tax basis with only earnings tax deferred. 

If she took a distribution the Plan filed or will file a 1099-R and will likely have held back 20% for Federal taxes and perhaps something for State taxes as well.  She would have had 60 days from the distribution to redeposit the distribution into an IRA or other eligible retirement account and avoid the payments of taxes (and perhaps the 10% early withdrawal penalty), but she will have to use the 80% she has in hand and add the other 20% from her own pocket.  That 20% is in the hands of the IRS and they are not going to give it back. 

I don't know if the 401(k) from which she took the distribution is an "eligible" retirement account, but I don't see why not. 

So time is your problem. 

David