below shows the current vesting schedules, as of 2002, for employer
matching 401(k) contributions, as discussed above.
is for employees receiving employer contributions other than matching
401(k) contributions, including those in a defined benefit plan. It
is also for employees in a defined contribution plan who
left an employer after 1988 (and for employer matching 401(k) contributions
prior to 2002).
is for plans you left before 1989.
an employer must count your years of service for vesting credit starting
with your date of employment. Two exceptions provide that your
employer may start counting your years of service with the first plan year
following (1) your 18th birthday if you were under 18 years of
age when you started working there, and (2) the date you start contributing
to a 401(k) plan if you elected not to contribute when you first were
can allow employees the right to employer-provided benefits sooner than
indicated in the following tables.