For defined contribution plans that must issue a quarterly statement, must vesting be included on each quarter’s statement?
Rev. 07/13/07, E-mail Alert 2007-9

Under existing guidance, it is clear that the vesting percentage must be provided only once a year; it does not need to be reported on each quarterly statement. Keep in mind that we are awaiting final rules on benefit statements from the DOL. The requirements may change when the rules are issued.