37. Nonforfeitability of employee contributions

0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Statement of Requirement: Code § 411(a)(l).

Sample Plan Language:

Employee Contributions and earnings thereon are nonforfeitable at all times.

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▸Contents — 0325 Publ 6088 (PDF)

0325 Publ 6088 (PDF)

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