(a) Section 202 of the Act and section 410 of the Code contain
minimum participation standards relating to certain employee pension
benefit plans. In general, an employee pension benefit plan may not
require, as a condition of participation in the plan, that an employee
complete a period of service with the employer or employers maintaining
the plan in excess of limits established by section 202 of the Act and
section 410 of the Code and the regulations issued thereunder. Service
for this purpose is measured in units of years of service. Section
2530.202-2 sets forth rules relating to the computation periods which a
plan must use to determine whether an employee has completed a year of
service for purposes of eligibility to participate (``eligibility
computation periods'').
(b) For rules relating to ``service with the employer or employers
maintaining the plan'', see Sec. 2530.210.
