As of 12/31/2009:
Active vested participants 11
Active non-vested participants 13
Terminated vested participants 3
Retired participants 5
On 1/1/2010, the only employees of the company are the active vested and active non-vested participants in the plan.
Given the above data, when calculating the VRP as well as FRP do I have use 'Active non-Vested Participants' count in my calculation and how does that translate to UVB?