dmb Posted January 21, 2016 Posted January 21, 2016 A DC plan has a dual vesting schedule (result of a merger). Would this trigger availability testing? Thanks.
Nate X Posted March 21, 2016 Posted March 21, 2016 You can use the availability test to show the vesting schedules are non-discriminatory. See 1.401(a)(4)-11©(3).
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