§ 1.410(a)-8T Year of service; break in service (temporary).

(a)-(b) [Reserved] (c) Breaks in service. (1) [Reserved] (2) Employees under 2-year 100 percent vesting schedule—(i) General rule. In the case of an employee who incurs a 1-year break in service under a plan which provides that after not more than 2 years of service each participant's right to his accrued benefit under the plan is completely nonforfeitable (within the meaning of section 411 and the regulations thereunder) at the time such benefit accrues, the employee's service before the break in service is not required to be taken into account after the break in service in determining the employee's years of service under section 410(a)(1) and § 1.410(a)-3 if such employee has not satisfied such service requirement. (ii) Example. The rules of this subparagraph are illustrated by the following example: Employee A will have satisfied the plan's service requirement at the end of year 2, Employee B at the end of year 3, and Employee C at the end of year 5. (3) One-year break in service— (i) [Reserved] (ii) Examples. The rules provided by this subparagraph are illustrated by the following examples: