Are Collectively Bargained plans not subject to minimum vesting schedule laws??

No exception in Internal Revenue Code section 411 for "collectively bargained."

I agree with Pax--but the mandate for mutiemployer plans to switch to the standard" TRA -86 vesting schedules was not effective until SPJPA (or it might have been TRA '97) and, depending on the date of expiration of collective bargaining agreements, a mutli might still have permissibly had ten year cliff vesting until as late as January 1999.

So, the only way a 15 year graded or cliff ten vesting schedule would have been allowed is if the plan is a multi employer plan. Is that what you're saying?? Thanks.

dmb: Remember this rule does not apply to CB plans for public or religious employers who can have a vesting schedule in excess of the ERISA limits.