Include notes

Treas. Reg. § 1.410(a)-8

Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.

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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.410%28a%29-8&asof=1979-02-15 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.