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Go to 29 C.F.R. § 2530.200b (not yet in the library — opens the official source)
77 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2530.200b-3(e)(4) — Determination of service to be credited to employees.
    ERISARegulationsJan 1, 2017
    (e)(4) (4) For purposes of this paragraph, in the case of a payment described in § 2530.200b-2(b)(2) (relating to payments not calculated on the basis of units of time), a plan using an equivalency based on units of time permitted under this paragraph shall credit the employee with the number of hours of service determ…
  2. IRCRegulationsSep 9, 2016
    …of employees covered under the plan may use the general method of crediting service set forth in 29 CFR 2530.200b-2 or any of the equivalencies set forth in 29 CFR 2530.200b-3 for other classifications of employees, provided that such classifications are reasonable and are consistently applied. Thus, for example, a pla…
  3. 29 C.F.R. § 2530.200b-6(a) — Maritime industry.
    ERISARegulationsJan 1, 2017★ strong match
    … nevertheless credit service to such employees on the basis of hours of service, as prescribed in § 2530.200b-2, including the use of any equivalency permitted under § 2530.200b-3, or may credit service to such employees on the basis of elapsed time, as permitted under § 2530.200b-9.
  4. 29 C.F.R. § 2530.200b-4(b)(1)(ii) — One-year break in service.
    ERISARegulationsJan 1, 2017
    … includes the first anniversary of the initial eligibility computation period, as permitted under § 2530.202-2(b)(2), the plan shall use the 12-consecutive-month period beginning on an employee's reemployment commencement date (as defined in paragraphs (b)(1)(iii) and (iv) of this section and, where necessary, plan yea…
  5. 29 C.F.R. § 2530.200b-7(a) — Day of service for employees in the maritime industry.
    ERISARegulationsJan 1, 2017★ strong match
    … by a plan that credits service by days of service rather than hours of service (as prescribed in § 2530.200b-2, or under equivalencies permitted under § 2530.200b-3) or elapsed time (as permitted under § 2530.200b-9), is a day of service as defined in paragraphs (a)(1), (2) and (3) of this section. (a)(1) (1) A day of…
  6. 70 T.C. 214; 1 Employee Benefits Cas. (BNA) 1835 — Automated Packaging Systems, Inc. v. Commissioner
    IRCCourt RulingsMay 15, 1978
    …e time an employee first performs an hour of service until the date of severance from service. Sec. 2530.200b-9(a)(2), Dept, of Labor Regs. However, section 2530.200b-9(a)(3)(vi) provides that a plan utilizing the elapsed time method must credit certain periods of severance of 12 months or less for purposes of vesting.…
  7. 29 C.F.R. § 2530.203-3(c)(2)(iii)(B) — Suspension of pension benefits upon employment.
    ERISARegulationsJan 1, 2017
    … a maritime industry. For plans covering employees employed in a maritime industry, as defined in § 2530.200b-6, the standard of “five or more days of service, as defined in § 2530.200b-7(a)(1)” shall be used in lieu of the standard “40 or more hours of service”, for purposes of determining whether an employee is emplo…
  8. 29 C.F.R. § 2530.200b-8(a) — Determination of days of service to be credited to maritime employees.
    ERISARegulationsJan 1, 2017
    …lect the actual number of days of service with which an employee is required to be credited under § 2530.200b-7(a). Payroll records, for example, may provide sufficiently accurate data to serve as a basis for determining days of service. If, however, existing records do not accurately reflect the actual number of days …
  9. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 78 T.C. 541; 78 T.C. No. 36 — Standard Oil Co. v. Commissioner
    IRCCourt RulingsApr 5, 1982
    …for computing years of participation for purposes of benefit accrual is described in 29 C.F.R. sec. 2530.200b-l(a), and under such method, a year of participation is based on the number of hours of service during an accrual computation period — a period of 12 consecutive months designated for that purpose. See also 29 …
  11. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 29 C.F.R. § 2530.200b-1(a) — Computation periods.
    ERISARegulationsJan 1, 2017
    …ible units of credit prescribed under the plan for crediting of a full year of participation (see § 2530.204-2 (c) and (d)). It should be noted that under some of the equivalencies which a plan may use under § 2530.200b-3 to determine the number of units of service to be credited to an employee in a computation period,…
  13. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  14. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  15. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
  19. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  20. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]