Treasury Regulations (26 C.F.R.)
26 CFR § 1.410(a)-9T
Elapsed time (temporary).
(a)-(b) [Reserved]
(c) Eligibility to participate. (1) [Reserved]
(2) Determination of one-year period of service.
(i) [Reserved]
(ii) For purposes of section 410(a)(1)(B)(i), a “2-year period of service” shall be deemed to be “2 years of service.”
(d) Vesting—(1) General rule.
(i)-(iii) [Reserved]
(iv) For purposes of determining an employee's nonforfeitable percentage of accrued benefits derived from employer contributions, a plan, after calculating an employee's period of service in the manner prescribed in this paragraph, may disregard any remaining less than whole year, 12-month or 365-day period of service. Thus, for example, if a plan provides for the statutory three to seven year graded vesting, an employee with a period (or periods) of service which yields 3 whole year periods of service and an additional 321-day period of service is twenty percent vested in his or her employer-derived accrued benefits (based solely on the 3 whole year periods of service).
[T.D. 8170, 53 FR 239, Jan. 6, 1988]
Source: view the official text
In this part (40 sections)
- 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.
- 1.411(a)-3 · Vesting in employer-derived benefits.
- 1.411(a)-3T · Vesting in employer-derived benefits (temporary).
- 1.411(a)-4 · Forfeitures, suspensions, etc.
- 1.411(a)-4T · Forfeitures, suspensions, etc. (temporary).
- 1.411(a)-5 · Service included in determination of nonforfeitable…