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Guest CathyS
Posted

Is there such a thing as a "rolling" vesting schedule for a qualified plan that applies a 3 year cliff vesting schedule to each contribution made versus total years of service. eg.

2006 contribution is 100% vested after 3 years

2007 contribution is 100% vested after 3 years (one year later than the 2006 contribuiton)

Posted

The vesting methodology you are referring to is known as 'Class Year Vesting'. This has been prohited in qualified plans since 1974 with ERISA.

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