Regarding the required vesting schedule change to a minimum of 3-year cliff or 6-year graded by 1-1-2001 (calendar year plan), there is an extension for "plans Maintained under a collective bargaining agreement."

We don't know whether that applies to us. We have a single employer 401(k) for non union employees and for the employees of two unions. One of the unions has a 5-year cliff vesting on the match which was subject to bargaining. All other employees have 5-year graded vesting.

Nothing else about this plan is impacted by collective bargaining. The plan is not created for a union, but for all employees.

Does the extension apply? - Meaning the vesting schedule does not change until the current bargaining agreement expires? Or was this extension meant for Multiemployer plans or some other definition of collectively bargained plan?

:confused:

The extension only applies to employees covered by the collective bargaining agreement. (Yes, this includes your plan...but only for these employees.) Other employees in the same plan have a 2002 effective date.

"...this section shall not apply to contributions on behalf of employees covered by any such agreement for plan years beginning before..."