Statutes, codes, and regulations
Code of Federal Regulations
Title 29 - LABORSubtitle B - REGULATIONS RELATING TO LABORChapter XXV - EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABORSubchapter D - MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974Part 2530 - RULES AND REGULATIONS FOR MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS
Subpart B - PARTICIPATION, VESTING AND BENEFIT ACCRUAL
Section 2530.204-4 - Deferral of benefit accrual

29 C.F.R. § 2530.204-4

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Current through May 31, 2024
Section 2530.204-4 - Deferral of benefit accrual

For purposes of section 204(b)(1)(E) of the Act and section 411(b)(1)(E) of the Code (which permit deferral of benefit accrual until an employee has 2 continuous years of service), an employee shall be credited with a year of service for each computation period in which he or she completes 1,000 hours of service. The computation period shall be the eligibility computation period designated in accordance with § 2530.202-2 .

29 C.F.R. §2530.204-4