74. Vesting - complete discontinuance of contributions

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

Statement of Requirement: Code § 411(d)(3)(B)

Sample Plan Language:

In the event of a complete discontinuance of contributions under the plan, the account balance of each affected participant will be nonforfeitable.

(Note to reviewer: The above provision is only required in and applicable to profit- sharing plans.)

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0325 Publ 6088 (PDF)

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