Rehired employee wants to buy back formerly forfeited benefit under th

[Guest Carolyn Cassetty]

I thought I read somewhere that a rehired employee who wanted to buyback a formerly forfeited benefit under the break in service rules did not have to pay back the deferrals received in the distribution, only the portion of the distribution based on employer contributions. I have been unsuccessful in trying to find this again. Does anyone know if this rule exists and where I can find it? If I am correct, does this rule also apply to 403(B) plans?

Thanks for your help!

[Guest boberlander]

http://www.benefitslink.com/links/19990818...18-002522.shtml

this distribution Q&A cites Reg. 1.411(a)-7(d)(4)(iv)

[Guest Carolyn Cassetty]

Thanks for the cite. Do you agree or disagree with the above?