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 B

Participation, Vesting and 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.