29 C.F.R. § 2530.204-4

Deferral of benefit accrual.

eCFR amendment effective 2017-01-01 · current

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For purposes of section 204(b)(1)(E) of the Act and section 411(b)(1)(E) of the Code (which permit deferral of benefit accrual until an employee has 2 continuous years of service), an employee shall be credited with a year of service for each computation period in which he or she completes 1,000 hours of service. The computation period shall be the eligibility computation period designated in accordance with § 2530.202-2.

29 C.F.R. § 2530.204-4 — Deferral of benefit accrual. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2530.204-4&asof=2018-01-12 · printed Oct 16, 2026

Implements

ERISA § 204 (29 U.S.C. § 1054) Benefit accrual requirements

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Effective	Through	Source	Amended by
Jul 1, 1997	current	eCFR amendment effective 2017-01-01 run 2		View

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