### Question
How does the law define vesting?


### Answer
Under *26 U.S.C. § 402*, **vesting** is defined as:

> the portion of the accrued benefits derived from employer contributions to which the participant has a nonforfeitable right

#### Citation:
  - *26 U.S.C. § 402*
  - 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 A-General Rule**

