Treasury Regulations (26 C.F.R.)
26 CFR § 1.410(a)-6
Amendment of break in service rules; Transition period.
# (a) In general.
Under section 1017(f) (1) of the Employee retirement Income Security Act of 1974, a plan is not a qualified plan (and a trust forming a part of such plan is not a qualified trust) if the rules of the plan relating to breaks in service are amended, and—
(1) Such amendment is effective after January 1, 1974, and before the date on which section 410 becomes applicable to the plan, and
(2) Under such amendment, any employee's participation in the plan commences at any date later than the later of—
(i) The date on which his participation would commence under the break in service rules of section 410(a)(5), or
(ii) The earliest date on which his participation would commence under the plan as in effect on or after January 1, 1974.
# (b) Break in service rules.
For purposes of paragraph (a), the term “break in service rules” means the rules provided by a plan relating to circumstances under which a period of an employee's service or plan participation is disregarded for purposes of determining his rights to participate in the plan, if under such rules such service is disregarded by reason of the employee's failure to complete a required period of service within a specified period of time.
[T.D. 7508, 42 FR 47197, Sept. 20, 1977; 43 FR 2721, Jan. 19, 1978]
Source: view the official text
In this part (40 sections)
- 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.
- 1.410(d)-1 · Election by church to have participation, vesting,…
- 1.411(a)-1 · Minimum vesting standards; general rules.
- 1.411(a)-2 · Effective dates.