Would Years of Service continue to accrue for vesting purposes in a frozen MPP Plan?

[Lori H]

a MPP plan is freezing, future benefit accruals are ceasing? Would hours of service after the freeze date continue to be counted towards vesting?

[Guest Sieve]

Yes.

[Guest Matthew Gouaux]

I agree. All years of service with an employer must be taken into account for vesting purposes, subject to certain enumerated exceptions. See Code Section 411(a)(4). Also take a look at Revenue Ruling 2003-65.

[Lori H]

thank you