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In Rehire Mode? Keep March 31, 2021 in Mind for Your 401(k) Plan
E is for ERISALink to more items from this source
Feb. 1, 2021

"March 31, 2021 ... is the date set under ... the Consolidated Appropriations Act, 2021 as the snapshot date on which a partial plan termination may be avoided through rehires that restore earlier plan participation levels. Specifically, a plan will not be treated as having experienced a partial plan termination if on March 31, 2021, the number of active plan participants is at least 80 percent of the number covered by the plan on March 13, 2020[.]"

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