A substantial risk of forfeiture exists if an employee's rights to full enjoyment of property are conditioned upon the future performance,or refraining from the performance,of substantial services of that individual.

Question

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A substantial risk of forfeiture exists when an employee's right to property is conditioned upon future performance or refraining from performance of substantial services. This means that until the condition is met, the property is not fully vested and the employee may lose some or all of their rights to it.

A Substantial Risk of Forfeiture Exists If an Employee's Rights