Certain Plan Amendments Do Not Require Full Vesting (Posted October 22, 2004) Technical Tip 131: The following question and answer were from the IRS Q&A Session at the 2003 ASPPA Annual Conference: A 401(k) plan has three types of authorized contributions: elective deferrals, matching contributions, and discretionary profit sharing contributions. The plan is amended to prospectively eliminate the matching and profit sharing contributions. Does the adoption of this amendment require full vesting? Response: Based on the facts presented, the amendment, in and of itself, does not require full vesting since the plan will continue to receive employer contributions in the form of participant deferrals. View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.