We terminated a DB plan, that was effective 1986 and froze all benefits as of 1/1/92 for all participants, in 2015. Now, in 2019, the participant comes forward asking about the plan. She was terminated in 1996.Plan sponsor send out notices, certified, return receipt in 1996-7-8. All came back unable to forward. All assets had been distributed and Final 5500-SF as well as Post Distribution Certification have been filed, showing the plan had $0 as of 12/31/2015. What should be done here??

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A calendar year plan was created with a short initial plan year 7/1/15 - 12/31/15. It had a 3 year cliff vesting schedule and the plan's vesting computation period is calendar year. Service prior to the effective date of the plan (7/1/15) is counted. We have an individual who was hired 1/1/15 and has 1000 hours in 2015 and 2016. Then he terminates employment in early 2017 without 1000 hours. So, does this participant have 2 or 3 years of vesting service? It would appear to be only 2. But because of the short plan year, does the participant get credit for all of 2015 and then also for the short plan year as well, giving him 2 years of vesting service as of 12/31/15? Another question: The plan amended to a 2/20 vesting schedule as of 7/1/17. This was after the participant had terminated. If the same participant was 0% vested at termination in early 2017, would he now be 20% vested due to the new vesting schedule, even though he was not employed at the time the new vesting schedule was adopted? Thank you