Hello,

A company recently rehired an employee who separated from service two years ago. When he left, he chose to leave his account balance in the company 403(b) plan. The client in not retirement age and the plan does not allow in-service distributions. He wants to access the portion of the plan that was accessible to him when he separated service two years ago.

1. Is this allowed?

2. Now that he is rehired, does the entire balance revert back to a status where he cannot withdraw it because he is an active employee again?

Any guidance would be greatly appreciated. Thank you.