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EXHIBIT 13-1 Defined Benefit Plans Minimum Vesting Schedules* 5-Year Cliff 7-Year Graded Full Years of Service 1 0% 0% 2 0 0 3 0
EXHIBIT 13-1 Defined Benefit Plans Minimum Vesting Schedules* 5-Year Cliff 7-Year Graded Full Years of Service 1 0% 0% 2 0 0 3 0 20 4 0 40 5 100 60 6 N/A 80 7 N/A 100 *Percent of employee benefit no longer subject to forfeiture. Source: Internal Revenue Service. "Title 26." www.govinfo.gov..
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