Different Vesting and Benefits Rights & Features Testing

[RRB]

Hi,

I'm reviewing a plan for possible Benefits Rights and Features testing with respect to vesting. For the general population, per amendment effective 1/1/07, vesting is a 3 year cliff (0 after 2 years and 100% after 3). Prior to that, vesting was at a 5 year cliff. In addition, the plan had transferred balances for certain populations as of 12/31/2006 which remianed on the old vesting schedules, i.e., 5 year cliff and 6 year graded vesting schedules. Does anyone know if Benefits Rights and Features testing would be applicable for the differences in pre/post 1/1/07 vesting schedules vs. the current vesting schedule (3 year cliff)? I am assuming that since the regs treat the 6 year graded as equivilant to the 3 year cliff, there would not be a BRF test required for that scenario. However, for the 5 year cliff, I am not so confident. Any thoughts, documentation that would assist in my research?

For those participant populations mentioned above that went from a 6 year graded to a 3 year cliff, they went to a 3 year cliff where after 2 years they were 20% vested and after 3 years they were 100% vested. I am assuming that this vesting schedule is equivilant to a 3 year cliff where particpants are 0% vested after 2 years and 100% vested after 3 years for purposes of determining whether the pre 1/1/07 vesting, i.e., 6 year graded, is equivilant to the current vesting schedule, i.e., 3 year cliff.

Also, since there are currently different vesting schedules for certain populations for active employer contributions, i.e., (0% after 2 years and 100% after 3 years), 20% after 2 years and 100% after 3 years), (20% after 1 year, 40% after 2 Years and 100% after 3 years), and (25% after 1 year, 50% after 2 years, and 100% after 3 Years), it appears that BRF testing would be required unless these deferrent vesting schedules are considered equivilant. However, I have yet to confirm. Does anyone know the answere or can anyone lead me to documentation that can help me with my research?

Thanks