Withdrawal and vesting restrictions
An arrangement shall not be treated as meeting the requirements of clause (i) unless, with respect to employer contributions (including matching contributions) taken into account in determining whether the requirements of clause (i) are met—
(I)#
any employee who has completed at least 2 years of service (within the meaning of section 411(a)) has a nonforfeitable right to 100 percent of the employee’s accrued benefit derived from such employer contributions, and
(II)#
the requirements of subparagraph (B) of paragraph (2) are met with respect to all such employer contributions.