to vest or not to vest - DC plan

Hi

Participant was paid out (force out) her balance a few weeks ago (terminated in 2018 - never provided the completed distribution election forms). The balance was less than $500 and had 100% vested safe harbor and 50% vested profit sharing portions. 50% of the forfeited profit sharing account was transferred to "forfeiture account".

Plan's limit is $1000 for involuntary payout.

Now sponsor decided to terminate the plan, effective 12/31/2020. Resolution states, "the accounts of the participants will be 100% as of the plan termination date". It is signed today.

Language from the document "in event of termination of the plan, the account balance of each affected participant will be nonforfeitable"

Do I need to go back and vest the participant 100%?

Thank you

No. The former participant (i.e., does not have an account balance as of 12/31/2020--the plan termination date) is not an "affected employee." 

Agreed and thank you