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Posted

A participant leaves company A and is 100% vested (3 years of service)

He is employed from 8/06 to 3/2009.

He was later hired by Company B on 7/1/2014. 2 years, 0% vested as of 12/31/2015. Both plans have a 3 year cliff vesting schedule.

In 2015, Company A and Company B merge.

He never took a distribution from Plan A.

Plan uses Rule of Parity for vesting service.

Will this participant be 100% vested in his Company B balace when the two plans merge in 2015? Plan A is counting vesting service from Company B.

Posted

After the merger will there be only one Plan? If so, which one?

If there are still two Plans, will Company B's Plan count vesting service from Company A?

Posted

If Plan A still has the participant with 100% vesting (if they have not taken a distribution as you say), I believe they would be 100% vested in Plan B's account.

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