<prompt> Human: My cousin has worked at Company A for 3 years. Her 401k has a company match up to a certain percentage. Full vesting requires 6 years with the company. Company A has decided they dont want to run her department anymore and have contracted it out. They have brought in Company B to do it for them. Company B retained all the same staff. She is working at the same desk even. However, Company B is now signing her paycheck and they have their own 401k plan. Can Company A keep all of her money that hasnt been vested? Can Company A decide to be nice and give her the unvested money or are they forced to take it back because of IRS regulations?  <response>: One place to start is to look through her 401k plan document for any provisions that deal with accelerations on change of control, there might be a contractual provision seeing what company A needs to do with the unvested match contributions. 