[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR2530.200a-2]

[Page 438]
 
                             TITLE 29--LABOR
 
 CHAPTER XXV--EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF 
                                  LABOR
 
PART 2530_RULES AND REGULATIONS FOR MINIMUM STANDARDS FOR EMPLOYEE PENSION 
BENEFIT PLANS--Table of Contents
 
                 Subpart A_Scope and General Provisions
 
Sec. 2530.200a-2  Treasury regulations for purposes of the Act.

    Regulations prescribed by the Secretary of the Treasury or his 
delegate under sections 410 and 411 of the Code (relating to minimum 
standards for participation and vesting) shall apply for purposes of 
sections 202 through 204 of the Act. Thus, except for those provisions 
(such as the definition of an hour of service or a year of service) for 
which authority to prescribe regulations is specifically delegated to 
the Secretary of Labor, regulations prescribed by the Secretary of the 
Treasury shall also be used to implement the related provisions 
contained in the Act. Those regulations specify the credit that must be 
given to an employee for years of service and years of participation 
completed by the employee. The allocation of regulatory jurisdiction 
between the Secretary of Treasury or his delegate and the Secretary of 
Labor is governed by titles I through III of the Act. See section 3002 
of the Act (88 Stat. 996).