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  1. When is the following participant deemed 100% Vested: DOB 1948 (age 65 in 2013) Entry Date 1/1/2012 Resigned 2014 Plan's NRD is 1/1/2017 "Normal Retirement Age" as elected in the Plan's Corbel Adoption Agreement is the later of the Participants 65th Birthday or the 5th Anniversary of the first day of the Plan Year in which participation began 1.52 "Normal Retirement Age" means the age elected in the Adoption Agreement at which time a Participant's Account shall be nonforfeitable (if the Participant is employed by the Employer on or after that date). Given the above, is this participant 100% vested in 2013, at his/her 65th bday, or as of 1/1/2017? Thank you.
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