54. Optional vesting schedules must be at least as favorable as the applicable minimum…

Statement of Requirement: Code §§ 411(a)(2), 416(b)(1)

(Note to reviewer: If the plan provides vesting schedules other than those given in the Code (for example, § 411(a)(2) for regular schedules and § 416(b)(1) for top- heavy schedules; see LRM #64), the optional schedules must be at least as favorable as the statutory schedules. The vesting schedules under §§ 411(a)(2) and 416(b)(1) are the same.)