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February 23, 2009


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Portion of employer contribution in which the participant is not vested, and is forfeited (returned or given up) when an employee separates from service with the employer .

Referring Cite

IRC § 411, IRC § 401

Additional Helpful Information

  • Certain types of contributions are non-forfeitable, such as Qualified nonelective contributions (QNECs) , Qualified matching contributions (QMACs) ,Contributions to SIMPLE IRA and SIMPLE 401(k)s and Salary deferral contributions
  • Contributions become nonforfeitable upon the occurrence of certain events, such as the termination of the plan

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IRA Rules