Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 35
Example 1-2
ОглавлениеCliff 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.