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Retirement Planning
Chapter 10: 403(b) & 457 Plans/VESTING
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Chapter Study Session

Chapter 10: 403(b) & 457 Plans

VESTING

01.Core Concepts

• The participant is 100% vested in all employee contributions to a 403(b) plan. • Employer contributions may be subject to vesting. • Employee Roth election for employer contributions under SECURE 2.0 applies only to employer contributions that are immediately vested