### Question
What is the definition of nonvested participant?


### Answer
The definition of **nonvested participant** is as follows in *26 U.S.C. § 410*:

> a participant who does not have any nonforfeitable right under the plan to an accrued benefit derived from employer contributions

#### Citation:
  - *26 U.S.C. § 410*
  - 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**

