Table of Contents›XXI. SIMPLE 401(k) provisions

Section 5. Vesting Requirements

0325 Publ 6087 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

All benefits attributable to contributions described in Sections 3.1 and 3.2 are nonforfeitable at all times, and all previous contributions made under the Plan are nonforfeitable as of the beginning of the Year the 401(k) SIMPLE Provisions apply.

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0325 Publ 6087 (PDF)

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