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Posted

:confused:

Company had an ESOP and 401(k) Plan. The ESOP was "merged" with the 401(k) Plan. All assets of the ESOP are now in the 401(k). However, participants assets coming from the ESOP were not fully vested upon this merger of the Plans. I know that if a Plan is terminated participants become fully vested. Should the company have fully vested paricipant assets that were once in the ESOP but now in the 401(k) Plan?

Posted

A merger of two defined contribution-type plans does not normally trigger any special vesting.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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