Which of the following vesting schedules may a top-heavy qualified cash balance plan use? Remember, any vesting schedule that would not provide vesting as fast as the maximum vesting schedule allowed is not a permitted vesting schedule. Vesting schedules that would provide vesting faster than the maximum are permitted 3 to 7 year graduated. 2 to 6 year graduated. 3-year cliff. 5 year cliff. In addition of income deferral, qualified plans and other tax advantage plans offer the following tax shelters: Deferral of payroll taxes until the time of distribution Growing tax-free retirement funds Deferral of income tax on any realized investment gain he following required of qualified plans to maintain their qualified status Plan entrance date equal or less than 6 months from prior entrance date Plan Document Defined coverage of eligible EE's that will cause plan to meet one of the coverage rules Required eligibility- must include EE's 18+ years old who've worked +1000 hrs the prior year or 12mo