[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR2530.204-4]

[Page 479]
 
                             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 B_Participation, Vesting and Benefit Accrual
 
Sec. 2530.204-4  Deferral of benefit accrual.

    For purposes of section 204(b)(1)(E) of the Act and section 
411(b)(1)(E) of the Code (which permit deferral of benefit accrual until 
an employee has 2 continuous years of service), an employee shall be 
credited with a year of service for each computation period in which he 
or she completes 1,000 hours of service. The computation period shall be 
the eligibility computation period designated in accordance with Sec. 
2530.202-2.