Standard Tier Module
401(k) Vesting Schedule Calculator
Exact 401(k) employer-match vesting math over the IRC 411(a)(2) statutory schedules - in your browser.
See it run - a worked example, 100% in this browser tab
The problem
Benefits and payroll teams must explain exactly how much of an employer match a departing participant keeps versus forfeits, but vesting schedules, service-crediting, and year-indexed IRS limits are easy to misstate.
The local-first solution
This plugin computes the vested-versus-forfeitable split deterministically in the browser over the cited IRC 411(a)(2) maximum schedules, with every dollar from exact decimal arithmetic and no CUI or PII sent to any server.
What it does
Vested % per year of service from the 3-year cliff or 2-to-6 graded statutory maximums, or any custom schedule
Vested employer balance = employer balance x vested %, and the forfeitable non-vested remainder on early separation
Participant's own elective deferrals shown as always 100% vested and never forfeited
Year-by-year 0..N projection of vested and forfeitable amounts
402(g), 414(v), and 415(c) dated IRS limits capping the modeled annual employer addition
The exact dollar limits and schedule it actually used surfaced so a wrong year cannot mis-project silently
Honest scope
Vesting %, the vested/forfeitable dollar split, the year-by-year projection, and the 415(c) cap are exact decimal math; the 402(g)/414(v)/415(c) dollar limits are dated year-indexed inputs you confirm against the IRS Notice. Not modeled: investment growth, true-up matches, top-heavy/QACA schedules beyond custom entry, breaks-in-service, forfeiture reallocation, and Roth-vs-pretax treatment. This is not legal, tax, or financial advice - confirm the plan document and SPD.
Authorities cited
- IRC 411(a)(1) - A participant's rights in their OWN elective deferrals (employee contributions) are nonforfeitable: always 100% vested.
- IRC 411(a)(2)(B)(i) - 3-year cliff vesting maximum for employer matching contributions: 0% before 3 years of service, 100% on and after 3 years.
- IRC 411(a)(2)(B)(ii) - 2-to-6 year graded vesting maximum for employer matching contributions: 20% after 2 years, +20%/yr, 100% after 6 years.
- Treas. Reg. 1.411(a)-4 - Nonforfeitability; the non-vested employer accrued benefit is forfeitable on separation from service before full vesting.
- IRC 401(k)(12) / 401(m)(11) - Safe-harbor matching contributions must be 100% immediately vested (a "more generous than the maximum" schedule).
- IRC 411(d)(3) - Full (100%) vesting on complete or partial plan termination or complete discontinuance of contributions (flagged as not modeled).
- IRC 402(g) - Annual elective-deferral limit. Defaults: $22,500 (2023), $23,000 (2024), $23,500 (2025). Source: IRS Notice 2023-75; IRS Notice 2024-80.
- IRC 414(v) - Age-50 catch-up contribution limit. Defaults: $7,500 (2023, 2024, 2025). Source: IRS Notice 2023-75; IRS Notice 2024-80.
- IRC 415(c) - Limit on total annual additions (employee + employer, excluding catch-up). Defaults: $66,000 (2023), $69,000 (2024), $70,000 (2025). Source: IRS Notice 2023-75; IRS Notice 2024-80.
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Run a vesting scenario
Compute the vested and forfeitable split in your browser and route the result to a Sandbox workspace, a Worklog case, or a Gate client portal. Nothing is uploaded to anyone's cloud.