Freezing a definined contribution plan

[30Rock]

Does anyone recall the regulation that discusses discontinuing all contributions in a defined contribution plan, and essentially the dangers of not 100% vesting all account balances? Are there any IRS Q&A's on this subject?

Thank you

[oldman]

Following link may shed some light on this matter.

http://benefitslink.com/boards/index.php?showtopic=45602

[30Rock]

Thanks OldMan. I have both a 401a plan merging with a 401k plan and they want to freeze it in its entirely and not 100% vest. I am concerned. There is no talk of ever making contributions, all future contribuitons go into the ERISA 403b plan.