Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 35

Example 1-2

Оглавление
Cliff Vesting: 0% through year 2100% after 3 years of service
Graduated Vesting: 0% through year 1 20% after 2 years of service 40% after 3 years of service 60% after 4 years of service 80% after 5 years of service100% after 6 or more years of service

There is no required vesting concept for welfare plans.

Auditing Employee Benefit Plans

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