Section 4440.310  Vesting and Forfeitures

                  a)                        A plan member shall be 100% vested in his or her accumulated contributions at all times.

                  b)                        In conformity with IRC section 401(a)(8), any forfeitures of benefits by members or former members of the plan will not be used to pay benefit increases.  However, forfeitures shall be used to reduce employer contributions.