H1B out of cap filing from India | 100K impact

My wife is on H1B in her 3rd year of H1B with current I797 end date as 31-Dec-2026. Her employer will be filing PERM in next couple of months. Questions:

  1. If she relocates to India before PERM is filed, any impact to PERM filing process?
  2. If she relocates to India in couple of months from now and if she wants to return back to US lets say in 2027/2028, is she subject to 100K fees assuming that 100K rule is extended or made permanent?

Thank you for the support. This forum is helping many folks a lot.