ee completed two year wait, enters plan and quits same year, receives no contribution. Rehired 6 years later.
now what?
adoption agreement doesn't adress issue of rehire, the basic document uses rule of parity, which says
you lose past service if you do not have nonforfeitable right to any benefits.
ugh, ee is 100% vested in nothing when they quit. so do they lose their past service? My understanding is that rule of parity doesn't really apply to 2 year eligiblity plans since it only works with 0 vested participants.
if the above rule does not apply, they enter immediately upon date of rehire.

I think the employee is reinstated immediately into the plan as 100% vested in a 0 account balance. The forfeiture under rule of parity is only applicable to the account banlance before a bis-- not the vesting %. I would read the vesting provisions of the plan to confirm this but I would be surpised by any other answer. I

If the Plan does not contain a Break In Serivce rule employee enters immediately upon rehire (per ERISA Outline Book).

If the Plan does have a break in service rule it seems to me participant would retroactively to rehire date if he/she completed a YOS during the first 12 months of reemployment.