Employer Plan Qualification and Vesting

These pages separate employer plan qualification and vesting terms from deferred-compensation products.

In this section

• Employer Retirement Plan
  Retirement plan established by an employer to provide tax-advantaged saving or pension benefits for workers.
• Qualified Retirement Plan
  Employer retirement plan that meets tax-law requirements for favorable treatment under the applicable retirement-plan rules.
• Vesting: Understanding Legal Rights in Retirement and Employee Benefits
  A comprehensive guide to vesting, including its definition, types, applications in retirement plans and employee benefits, and how it impacts legal rights to payments and assets.