EXHIBIT 13-2 Defined Contribution Plans Minimum Vesting Schedules* Full Years of Service with 3-Year Cliff 6-Year Graded Employer 1 0% 0% 2 0 20 3 100 40 4 N/A 60 5 N/A 80 6 N/A 100 *Percent of employer contributions no longer subject to forfeiture. Source: 411(a).