Treas. Reg. § 1.411(a)-1

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Minimum vesting standards; general rules.

CFR 1998 annual edition (revised as of 1998-04-01) · superseded Apr 1, 1999 · last amended by T.D. 7501, 42 FR 42324, Aug. 23, 1977

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(a) In general. A plan is not a qualified plan (and a trust forming a part of such plan is not a qualified trust) unless—

(1) The plan provides that an employee's right to his normal retirement benefit (see § 1.411(a)-7(c)) is nonforfeitable (see § 1.411(a)-4) upon and after the attainment of normal retirement age (see § 1.411(a)-7(b)),

(2) The plan provides that an employee's rights in his accrued benefit derived from his own contributions (see § 1.411(c)-1) are nonforfeitable at all times, and

(3) The plan satisfies the requirements of—

(A) Section 411(a)(2) and § 1.411(a)-3 (relating to vesting in accrued benefit derived from employer contributions), and

(B) In the case of a defined benefit plan, section 411(b)(1) and § 1.411(b)-1 (relating to accrued benefit).

(b) Organization of regulations relating to minimum vesting standards— (1) General rules. This section prescribes general rules relating to the minimum vesting standards provided by section 411.

(2) Effective dates. Section 1.411(a)-2 provides rules under section 1017 of the Employee Retirement Income Security Act of 1974 relating to effective dates under section 411.

(3) Employer contributions. Section 1.411(a)-3 provides rules under section 411(a)(2) relating to vesting in employer-derived accrued benefits.

(4) Certain forfeitures. Section 1.411(a)-4 provides rules under section 411(a)(3) relating to certain permitted forfeitures, suspensions, etc. under qualified plans.

(5) Nonforfeitable percentage. Section 1.411(a)-5 provides rules under section 411(a)(4) relating to service included in the determination of an employee's nonforfeitable percentage under section 411(a)(2) and § 1.411(a)-3.

(6) Years of service; break in service. Section 1.411(a)-6 provides rules under section 411(a) (5) and (6) of the Internal Revenue Code of 1954 relating to years of service and breaks in service. Rules prescribed by the Secretary of Labor, relating to years of service and breaks in service under part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 are provided under 29 CFR Part 2530 (Department of Labor regulations relating to minimum standards for employee pension benefit plans).

(7) Definitions and special rules. Section 1.411(a)-7 provides definitions and special rules under section 411(a) (7), (8), and (9), for purposes of section 411 and the regulations thereunder.

(8) Changes in vesting schedule. Section 1.411(a)-8 provides rules under section 411(a)(10) relating to changes in the vesting schedule of a plan.

(9) Breaks in service. Section 1.411(a)-9 provides special rules relating to breaks in service.

(10) Accrued benefits. See § 1.411(b)-1 for rules under section 411(b) relating to accrued benefit requirements under defined benefit plans.

(11) Allocation of accrued benefits. See § 1.411(c)-1 for rules under section 411(c) relating to allocation of accrued benefits between employer and employee contributions.

(12) Discrimination, etc. See § 1.411(d)-1 for rules relating to the coordination of section 411 with section 401(a)(4) (relating to discrimination) and other rules under section 411(d).

(1) General rule. Except as provided in subparagraph (2) of this paragraph, section 411 does not apply to—

(i) A governmental plan (within the meaning of section 414(d) and the regulations thereunder),

(ii) A church plan (within the meaning of section 414(e) and the regulations thereunder) which has not made the election provided by section 410(d) and the regulations thereunder,

(iii) A plan which has not provided for employer contributions at any time after September 2, 1974, and

(iv) A plan established and maintained by a society, order, or association described in section 501(c) (8) or (9), if no part of the contributions to or under such plan are made by employers of participants in such plan.

(2) Vesting requirements. A plan described in subparagraph (1) of this paragraph shall, for purposes of section 401(a), be treated as meeting the requirements of section 411 if such plan meets the vesting requirements resulting from the application of section 401(a)(4) and section 401(a)(7) as in effect on September 1, 1974.

(d) Supersession. Sections 11.411(a)-1 through 11.411(d)-3, inclusive, of the Temporary Income Tax Regulations under the Employee Retirement Income Security Act of 1974 are superseded by this section and §§ 1.411(a)-2 through 1.411(d)-3.

(Sec. 411 (88 Stat. 901; 26 U.S.C. 411))

Source credit, amendments & notes

[T.D. 7501, 42 FR 42324, Aug. 23, 1977]

Treas. Reg. § 1.411(a)-1 — Minimum vesting standards; general rules. · CFR 1998 annual edition (revised as of 1998-04-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.411%28a%29-1&asof=1990-10-09 · printed Oct 16, 2026

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I.R.C. § 411 Minimum vesting standards

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

Effective	Through	Source	Amended by
Apr 1, 1997	Mar 31, 1999	CFR 1998 annual edition (revised as of 1998-04-01) run 127	T.D. 7501, 42 FR 42324, Aug. 23, 1977	View
Apr 1, 1999	Mar 31, 2006	CFR 2005 annual edition (revised as of 2005-04-01) run 127	T.D. 7501, 42 FR 42324, Aug. 23, 1977	View · Redline (sign in)
Apr 1, 2006	Sep 8, 2016	CFR 2016 annual edition (revised as of 2016-04-01) run 127	T.D. 7501, 42 FR 42324, Aug. 23, 1977	View · Redline (sign in)
Sep 9, 2016	Mar 13, 2019	eCFR amendment effective 2016-09-09 run 26	T.D. 7501, 42 FR 42324, Aug. 23, 1977	View · Redline (sign in)
Mar 14, 2019	current	eCFR editorial change effective 2019-03-14 run 2	T.D. 9849, 84 FR 9234, Mar. 14, 2019	View · Redline (sign in)

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Treas. Reg. § 1.411(a)-1

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