Nonforfeitable benefit

Nonforfeitable benefit means a benefit described in 4001.2 of this chapter plus, for purposes of this part, any adjustable benefit that has been reduced by the plan sponsor pursuant to section 305(8) of ERISA or section 432(e)(8) of the Code that would otherwise have been includable as a nonforfeitable benefit for purposes of determining an employer's allocable share of unfunded vested benefits.

Source

29 CFR § 4211.2

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Scoping language

The following terms are defined in 4001.2 of this chapter: Code, employer, IRS, multiemployer plan, PBGC, plan, and plan year.

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