Part 2 — Participation & Vesting
ERISA § 203
Minimum vesting standards
- ERISA section
- § 203
- U.S. Code
- 29 U.S.C. § 1053
- Parallel tax cite
- 26 U.S.C. § 411
Bluebook citation: ERISA § 203, 29 U.S.C. § 1053
Subsections of 29 U.S.C. § 1053
- (a)Nonforfeitability requirements
- (b)Computation of period of service
- (c)Plan amendments altering vesting schedule
- (d)Nonforfeitable benefits after lesser period and in greater amounts than required
- (e)Consent for distribution; present value; covered distributions
- (f)Special rules for plans computing accrued benefits by reference to hypothetical account balance or equivalent amounts
Related — Part 2 — Participation & Vesting
- § 201 — Coverage29 U.S.C. § 1051
- § 202 — Minimum participation standards29 U.S.C. § 1052
- § 204 — Benefit accrual requirements29 U.S.C. § 1054
- § 205 — Joint and survivor annuity / preretirement survivor annuity29 U.S.C. § 1055
- § 206 — Form and payment of benefits29 U.S.C. § 1056
- § 208 — Mergers and consolidations of plans29 U.S.C. § 1058
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Citations for quick reference only — read the linked statutory text to verify. Not legal advice.