This excerpt taken from the EQR 10-Q filed May 8, 2008.
7.7 Forfeiture of Non-Vested Amounts
(a) To the extent that any amounts credited to a Participants Account are not vested at the time such amounts are otherwise payable under Sections 7.1 and 7.2, they shall be forfeited. Such forfeited amounts, as well as forfeitures pursuant to Sections 7.5 and 7.6, shall be used to satisfy the Employers obligation to make contributions to the Funding Trust under the Plan.
(b) If (i) the Plan pays to any terminated Participant who is not 100% vested in his or her Account, the vested portion of his or her Account prior to the time such Participant has incurred five (5) consecutive Breaks in Service for purposes of the Qualified Plan and (ii) such Participant resumes employment as an Eligible Employee after receipt of such distribution and before incurring five (5) consecutive Breaks in Service, the provisions of this Section 7.7(b) shall apply. Upon such reemployment, the forfeited portion of the Participants Account shall be restored to his or her credit and an additional Employer contribution in that amount shall be made for that purpose. The restored portion of the Eligible Employees Account shall remain subject to the terms of the Plan and shall be subject to the vesting provisions of Article 6, but shall include the Credited Service prior to and following the Eligible Employees Breaks in Service.