If participants received matching contributions in 2002 under plans not restating for GUST and EGTRRA until 2003, must the 2002 match comply with EGTRRA's minimum vesting schedules for matches?
Rev. 01/23/03, E-mail Alert 2003-1

Yes. The law required all matching contributions made for plan years beginning after December 31, 2001, to be vested at least as rapidly as one of the top heavy schedules.