Brief Case
Pension Resource

Treas. Reg. § 1.410(a)-6

Amendment of break in service rules; Transition period.
eCFR editorial change effective 2016-09-09 · current · last amended by 43 FR 2721, Jan. 19, 1978
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(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.
Source credit, amendments & notes

[T.D. 7508, 42 FR 47197, Sept. 20, 1977; 43 FR 2721, Jan. 19, 1978]

(Sec. 410 (88 Stat. 898; 26 U.S.C. 410))

Treas. Reg. § 1.410(a)-6 — Amendment of break in service rules; Transition period. · eCFR editorial change effective 2016-09-09 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.410%28a%29-6&asof=2012-10-04 · printed Oct 16, 2026
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  • (a) In general.
  • (b) Break in service rules.
Implements
I.R.C. § 410 Minimum participation standards
Cited by (code & regs)

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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.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 31, 1999CFR 1998 annual edition (revised as of 1998-04-01) run 127View
Apr 1, 1999currenteCFR editorial change effective 2016-09-09 run 243 FR 2721, Jan. 19, 1978View · Redline (sign in)
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