Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 34
Example 1-1
Оглавление| Cliff Vesting: | 0% through year 4100% after 5 years of service |
| Graduated Vesting: | 0% through year 2 20% after 3 years of service |
| 40% after 4 years of service 60% after 5 years of service | |
| 80% after 6 years of service | |
| 100% after 7 or more years of service |
For defined contribution plans, the permissible vesting schedules are not later than the following:
