54. Optional vesting schedules must be at least as favorable as the applicable minimum…
0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
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. For plan years beginning after December 31, 2006, tT he
vesting schedules under §§ 411(a)(2) and 416(b)(1) are the same.)
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