If we choose to make everyone 100% vested, what about terminated employees? If an employee has been terminated can he/she be excluded from the 100% vesting?
Rev. 11/16/07, E-mail Alert 2007-15

A vesting plan amendment need only affect employees who work for at least one hour after the effective date of the vesting change. Thus, terminated employees could be unaffected by the vesting schedule amendment to the plan. Of course, if the employers chooses, they may include the terminated employees within the scope of the amendment. (We are not discussing a plan termination or the answer would be somewhat different.)