Just checking to make sure I am thinking correctly.

Partial plan termination occurred and employees laid off because of employer initiated action were 100% vested. If some of the employee who were previously laid off are later rehired, new employer contributions would be subject to the vesting schedule counting past service correct?

Notwithstanding your punctuation, or lack thereof:
If the EE is vested 100% at termination, then vested 100% at rehire.

David --

Are you sure? When rehired, a former employee's past service is credited for both vesting and eligibility pursuant to the Plan's provisions. Just because a partially-vested employee became 100% vested as a result of a partial termination should not cause that individual to be 100% vested when re-hired if the individual does not otherwise have sufficient y/s for full vesting. (Note that the Code fully vests "the rights . . . to benefits accrued to the date of such . . . partial termination . . ." (IRC Section 411(d)(3), flush language.))

Made me look. It seems my answer was hasty. I think Sieve is correct.
(I saw nothing on point in the regs, or in the Gray Book.)

Some earlier discussions:
http://benefitslink.com/boards/index.php?showtopic=43303
http://benefitslink.com/boards/index.php?showtopic=14055