29 CFR 2530.204-4

§ 2530.204-4 Deferral of benefit accrual.

United States · 29 CFR — Labor · Status: effective

Cite this

Citation: 29 CFR 2530.204-4, § 2530.204-4 Deferral of benefit accrual, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/130330
Permanent ID: ys:prov:130330@1
SHA-256: de86c89818da65e0c5a5f8dda4a04b944abd99d36589790cad11cca4c71e1d7f

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Full text

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 § 2530.202-2.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.