Treasury Regulations (26 C.F.R.)
26 CFR § 1.410(a)-3T
Minimum age and service conditions (temporary).
# (a)
[Reserved]
# (b) Special rule for plan with 2-year 100 percent vesting.
A plan which provides that after not more than 2 years of service each participant's right to his or her accrued benefit under the plan is completely nonforeitable (within the meaning of section 411 and the regulations thereunder) at the time such benefit accrues satisfies the requirements of paragraph (a) of this section if the period of service required by the plan as a condition of participation does not extend beyond the later of—
(1) [Reserved]
(2) Two years of service. The date on which the employee completes 2 years of service. For employees not described in § 1.411(a)-3T(e)(1), which describes employees with one hour of service in any plan year beginning after December 31, 1988, or later in the case of certain collectively bargained plans, the preceding sentence shall be applied by substituting “3 years of service” for “2 years of service”.
[T.D. 8170, 53 FR 239, Jan. 6, 1988]
Source: view the official text
In this part (40 sections)
- 1.408A-4 · Converting amounts to Roth IRAs.
- 1.408A-5 · Recharacterized contributions.
- 1.408A-6 · Distributions.
- 1.408A-7 · Reporting.
- 1.408A-8 · Definitions.
- 1.408A-9 · Effective date.
- 1.408A-10 · Coordination between designated Roth accounts and Roth IRAs.
- 1.409-1 · Retirement bonds.
- 1.409A-0 · Table of contents.
- 1.409A-1 · Definitions and covered plans.
- 1.409A-2 · Deferral elections.
- 1.409A-3 · Permissible payments.
- 1.409A-4 · Calculation of income inclusion. [Reserved]
- 1.409A-5 · Funding. [Reserved]
- 1.409A-6 · Application of section 409A and effective dates.
- 1.409(p)-1 · Prohibited allocation of securities in an S corporation.
- 1.409(p)-1T · Prohibited allocations of securities in an S corporation…
- 1.410(a)-1 · Minimum participation standards; general rules.
- 1.410(a)-2 · Effective dates.
- 1.410(a)-3 · Minimum age and service conditions.
- 1.410(a)-3T · Minimum age and service conditions (temporary).
- 1.410(a)-4 · Maximum age conditions and time of participation.
- 1.410(a)-5 · Year of service; break in service.
- 1.410(a)-6 · Amendment of break in service rules; Transition period.
- 1.410(a)-7 · Elapsed time.
- 1.410(a)-8 · Five consecutive 1-year breaks in service, transitional…
- 1.410(a)-8T · Year of service; break in service (temporary).
- 1.410(a)-9 · Maternity and paternity absence.
- 1.410(a)-9T · Elapsed time (temporary).
- 1.410(b)-0 · Table of contents.
- 1.410(b)-1 · [Reserved]
- 1.410(b)-2 · Minimum coverage requirements (after 1993).
- 1.410(b)-3 · Employees and former employees who benefit under a plan.
- 1.410(b)-4 · Nondiscriminatory classification test.
- 1.410(b)-5 · Average benefit percentage test.
- 1.410(b)-6 · Excludable employees.
- 1.410(b)-7 · Definition of plan and rules governing plan disaggregation…
- 1.410(b)-8 · Additional rules.
- 1.410(b)-9 · Definitions.
- 1.410(b)-10 · Effective dates and transition rules.