Can someone tell me who i should report on this line?

The instructions read "Include any individual who terminated employment during this plan year, whether or not he or she (a) incurred a break in service, (b) received an irrevocable commitment from an insurance company to pay all the benefits to which he or she is entitled under the plan, and/or (c) received a cash distribution or deemed cash distribution of his or her nonforfeitable accrued benefit. Multiemployer plans and multiple-employer plans that are collectively bargained do not have to complete line 7h."

Do I include anyone who terminated in 2008 and is not 100% vested? What if they were paid out also in 2008, do I include them?

Any guidance is greatly appreciated.

Yes for anyone who had any accrued benefits and was not 100% vested when he or she terminated employment in 2008.

Yes.

A participant does not have an account balance (never deferred and the only ER contributions are match contributions) and terminates employment. Participant would have been 0% vested in the ER contribution. Would you include this participant on line 7(h)?

Thanks

Found a previous discussion on this. Not sure I agree though

http://benefitslink.com/boards/index.php?showtopic=31387

I suggest that it boils down to what does "deemed distribution" mean. I would count both since it is safer to do, in my opinion.

I've always wondered what the point to the question is. Why does the govn't care how many people left who were not 100% vested? Are they keeping track somewhere, and when the ratio of all the plans is high enough they will mandate more liberal vesting schedules?

I always thought they used it as a proxy for possible partial plan terminations.