Vesting

[DP]

401k plan had a partial termination in 2011. Participants affected were made 100% vested.

In 2012 one of the terminated participants was rehired. If she had not been a part of the partial termination, she would only be 40% vested.

I assume with her rehire, she will pick back up on the vesting schedule and not continue to be 100% vested?

Thanks.

[ETA Consulting LLC]

The vesting "Schedule" would remain at 40%. However, her 100% vested dollar amount would not change. You'd likely have to create an additional recordkeeping source for those previously "partially terminated" but rehired. You may not reduce the vesting percentage on dollars that are already vested.

Good Luck!