# Treas. Reg. § 1.410(a)-9T: Elapsed time (temporary).

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.410(a)-9T>. Interprets 26 U.S.C. § 410.

(a)-(b) [Reserved] 

(c) Eligibility to participate. (1) [Reserved] 

(2) Determination of one-year period of service.

(i) [Reserved] 

(ii) For purposes of section 410(a)(1)(B)(i), a “2-year period of service” shall be deemed to be “2 years of service.” 

(d) Vesting—(1) General rule.

(i)-(iii) [Reserved] 

(iv) For purposes of determining an employee's nonforfeitable percentage of accrued benefits derived from employer contributions, a plan, after calculating an employee's period of service in the manner prescribed in this paragraph, may disregard any remaining less than whole year, 12-month or 365-day period of service. Thus, for example, if a plan provides for the statutory three to seven year graded vesting, an employee with a period (or periods) of service which yields 3 whole year periods of service and an additional 321-day period of service is twenty percent vested in his or her employer-derived accrued benefits (based solely on the 3 whole year periods of service). 

[T.D. 8170, 53 FR 239, Jan. 6, 1988]