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

CFR	Code of Federal Regulations Pertaining to U.S. Department of Labor

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 A

Scope and General Provisions

• Section Number: 2530.200a-3
• Section Name: Labor regulations for purposes of the Internal Revenue Code of 1954.

    The Secretary of Labor is specifically authorized to prescribe 
certain regulations (generally relating to hour of service, year of 
service, break in service, year of participation and special rules for 
seasonal and maritime industries) applicable to both title I of the Act 
and sections 410 and 411 of the Code. These regulations are contained in 
this subpart (A) and subpart B of this part (2530) and must be 
integrated with regulations prescribed by the Secretary of the Treasury 
or his delegate under sections 410 of the Code (relating to minimum 
participation standards), 411(a) of the Code (relating to minimum 
vesting standards) and 411(b) of the Code (relating to benefit accrual 
requirements). The allocation of regulatory jurisdiction between the 
Secretary of Labor and the Secretary of the Treasury or his delegate is 
governed by titles I through III of the Act. See section 3002 of the Act 
(88 Stat. 996).