### Question
Can you define what vested participant means?


### Answer
**Vested participant** is defined as the following in *26 U.S.C. § 417*:

> any participant who has a nonforfeitable right (within the meaning of section 411(a)) to any portion of such participant's accrued benefit

#### Citation:
  - *26 U.S.C. § 417*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

