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Retirement Planning
Chapter 5: Profit-Sharing Plans/CODA VESTING: EXAMPLE (1 OF 2)
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Chapter 5: Profit-Sharing Plans

CODA VESTING: EXAMPLE (1 OF 2)

01.Core Concepts

Coach Faucheux’s 401(k)/profit sharing plan (PSP) has standard graded vesting. Consider the following: • $200,000 Total balance for his account • $60,000 PSP contributions • $40,000 Earnings on PSP contributions • $39,000 Deferrals • $21,000 Earnings on deferrals • $40,000 Match and earnings on the match If Faucheux leaves four weeks before his three-year anniversary, how much is vested? All Employer Contributions Years of Service 2-to-6-Year Graduated 0 1 20% 2 40% 3 60% 4 80% 5 100% 6