401K and Employer Contribution Part 2

[T. Cabugao]

Hello!

I know I asked a question about 401k's and employer contributions a few 
weeks back. Derek suggested that I create an account under Equity to 
account for the employer's matching contribution. This seems like it 
would work. However, I just realized I have another problem (a GNUCash 
problem, but it is a nice problem to have) with my situation:

In addition to the matching contribution that my employer makes based on 
my contribution to my 401k, my employer also makes another contribution 
based on my salary. I get this "base" contribution whether I participate 
in the 401k plan or not. The difference between the "matching" and the 
"base" contributions is that the "matching" is 100% vested upon deposit 
into my 401k account, and the "base" will not be 100% vested until after 
a certain number of years that I have been working there. I was 
wondering the best way to account for this "base" contribution.

Any suggestions on setting up my accounts so I can easily differentiate 
between the "vested" and "unvested" parts of the 401k account (the "base 
contributions are deposited into the same 401k account with my 
contributions and my employer's matching contributions) when creating 
reports? It should also be a system where it would be easy to 
permanently "absorb" the "base" contributions once I do get vested. Or, 
if I leave the company (it's a good company, but I work in the IT field, 
so leaving may not be my decision) before getting vested, it should be a 
system where I can make the unvested part easily "disappear."... Any 
suggestions?

Thanks!