ERISA Section 105 requires benefit statement to include a statement of "vested percentage of such benefits (or the earliest date on which benefits will become vested)". Do you agree that the "earliest date" is the date on which a participant becomes partial vested? That is, on a 2/20 vesting schedule, does a participant "become vested" when they become 20% vested or when they become 100% vested?
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