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Content Last Revised: 12/28/76
---DISCLAIMER---

CFR  

Code of Federal Regulations Pertaining to EBSA

Title 29  

Labor

 

Chapter XXV  

Pension and Welfare Benefits Administration, Department of Labor

 

 

Part 2530  

Rules and Regulations for Minimum Standards for Employee Pension Benefit Plans

 

 

 

Subpart B  

Participation, Vesting and Benefit Accrual

29 CFR 2530.204-4 - Deferral of benefit accrual.

  • Section Number: 2530.204-4
  • Section Name: 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 
Sec. 2530.202-2.
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