Jessica participates in her employer's defined benefit retirement plan. She has worked for her employer for three full years. If her employer uses a five-year cliff vesting schedule, Jessica is only vested in 60 percent of her defined benefit plan retirement benefits. (Use Exhibit 13-1 True or False True False EXHIBIT 13-1 Defined Benefit Plans Minimum Vesting Schedules Full Years of Service 5-Year Cliff 7-Year Graded 0% 40 100 60 NA 80 N/A 100 Percent of employee benefit no longer subject to forfeiture Source: 3411(a)