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Posted

Our DB plan allows normal retirement at age 65 with 3 years of service. The vesting provision is also after 3 years.

In early 2008 we hired a lady at age 67 and she got a year of service during 2008 (1000+ hours). She recently terminated employment, still with 1 year of service. She's not vested now, I think.

Other than returning to work (no chance of that), is there any way she could ever become vested?

(We hope not!)

Posted
Our DB plan allows normal retirement at age 65 with 3 years of service. The vesting provision is also after 3 years.

In early 2008 we hired a lady at age 67 and she got a year of service during 2008 (1000+ hours). She recently terminated employment, still with 1 year of service. She's not vested now, I think.

Other than returning to work (no chance of that), is there any way she could ever become vested?

(We hope not!)

Plan termination.

QKA, QPA, CPC, ERPA

Two wrongs don't make a right, but three rights make a left.

Posted

Don't forget that some plans define NRA (vesting) differently than NRD (commencment).

For example, I've seen plans with NRA = age 65, while NRD = age 65 + 5th anniversary.

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.

Guest Sieve
Posted

BG -- If this lady was 0% vested when she terminated employment, then why would she become vested when the Plan terminated? Wouldn't she be deemed to have taken a distribution at termination of employment--or is a DB somehow different?

Posted
BG -- If this lady was 0% vested when she terminated employment, then why would she become vested when the Plan terminated? Wouldn't she be deemed to have taken a distribution at termination of employment--or is a DB somehow different?

Only if the plan has the provision for deemed distribution. Otherwise, you have to look to the break-in-service rules to determine when the person no longer has an opportunity to return and regain benefits. Silly rule, so we try to use the deemed 0% vested distribution rule wherever possible.

Guest Sieve
Posted

Another question . . . If having an NRA of 65/5 can prevent full vesting at age 65 (assuming the plan uses 6-yr. graded vesting), then why don't all DC plans use it? I don't see any.

Posted
Another question . . . If having an NRA of 65/5 can prevent full vesting at age 65 (assuming the plan uses 6-yr. graded vesting), then why don't all DC plans use it? I don't see any.

I've seen it fairly often.

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