[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-3]

[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-3  Labor regulations for purposes of the Internal Revenue 
Code of 1954.

    The Secretary of Labor is specifically authorized to prescribe 
certain regulations (generally relating to hour of service, year of 
service, break in service, year of participation and special rules for 
seasonal and maritime industries) applicable to both title I of the Act 
and sections 410 and 411 of the Code. These regulations are contained in 
this subpart (A) and subpart B of this part (2530) and must be 
integrated with regulations prescribed by the Secretary of the Treasury 
or his delegate under sections 410 of the Code (relating to minimum 
participation standards), 411(a) of the Code (relating to minimum 
vesting standards) and 411(b) of the Code (relating to benefit accrual 
requirements). The allocation of regulatory jurisdiction between the 
Secretary of Labor and the Secretary of the Treasury or his delegate is 
governed by titles I through III of the Act. See section 3002 of the Act 
(88 Stat. 996).