skip navigational linksDOL Seal - Link to DOL Home Page
Photos representing the workforce - Digital Imagery© copyright 2001 PhotoDisc, Inc.

Previous Section

Content Last Revised: 12/28/76


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

Title 29  



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.
Previous Section

Phone Numbers