Cdfa exam studyguide Study guides, Class notes & Summaries
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CDFA Exam Studyguide 2023 -2024
- Exam (elaborations) • 33 pages • 2023
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CDFA Exam Studyguide 2023 -2024...
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CDFA EXAM STUDYGUIDE
- Exam (elaborations) • 37 pages • 2024
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CDFA EXAM STUDYGUIDE 
5-year cliff vesting - - An employee who has at least five years of service must have a non- 
forfeitable right to 100% of the employee's accrued benefit [IRC §411(a)(2)(A)]. 
3- to 7-year vesting (7-year graded vesting) - - An employee who has completed at least three 
years of service must have a non-forfeitable right to at least the following percentages of his or her 
accrued benefit: 20% after three years of service, 40% after four years of service, 60% after five 
y...
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