§ 410(a)(5)(B)

pre-break service need not be counted

UNDECIDED

0 of 2 settled

  1. 1

    § 410(a)(5)(B)

    ALL OF
    “In the case of any employee who has any 1-year break in service (as defined in section 411(a)(6)(A)) under a plan to which the service requirements of clause (i) of paragraph (1)(B) apply” needs Step 2 1-year break in service UNDECIDED
    “if such employee has not satisfied such requirements”
  2. 2

    § 411(a)(6)(A)

    1-year break in service

    ALL OF
    “a calendar year, plan year, or other 12-consecutive-month period designated by the plan (and not prohibited under regulations prescribed by the Secretary of Labor)”

    “Regulations prescribed by the Secretary” leaves this to Treasury. Cited by Reg. § 1.411(b)(5)-1(d)(2)(ii)(C), Reg. § 54.4978-1T(c)(4)

    “during which the participant has not completed more than 500 hours of service.”