Forfeitures Audio Lesson

Forfeitures are plan assets, generally created by participants who have not earned the right to receive their entire account balance in the plan. Forfeitures are created by former employees’ non-vested account balances..

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Vesting Video Lesson

An Essential overview of Vesting, how it is defined and possible exclusions. Vesting is defined to be the ownership or right to take contributions and earnings attributable to the contributions made to the retirement plan.

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