Determine the nonforfeiture percentage under these independent situations for a defined benefit plan using the graded vesting rule.
a.Mari has five years of service completed as of February 5, 2017 (which is her employment anniversary date).
b.Jake, age 41, has six years of service completed as of March 2, 2017 (which is his employment anniversary date).
c.Sammie, age 26, has four years of service completed as of July 21, 2017 (which is his employment anniversary date).
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