Regulations prescribed by the Secretary of the Treasury or his
delegate under sections 410 and 411 of the Code (relating to minimum
standards for participation and vesting) shall apply for purposes of
sections 202 through 204 of the Act. Thus, except for those provisions
(such as the definition of an hour of service or a year of service) for
which authority to prescribe regulations is specifically delegated to
the Secretary of Labor, regulations prescribed by the Secretary of the
Treasury shall also be used to implement the related provisions
contained in the Act. Those regulations specify the credit that must be
given to an employee for years of service and years of participation
completed by the employee. The allocation of regulatory jurisdiction
between the Secretary of Treasury or his delegate and the Secretary of
Labor is governed by titles I through III of the Act. See section 3002
of the Act (88 Stat. 996).
