26 CFR · Internal Revenue
§ 1.410(a)-3T — Minimum age and service conditions (temporary).
26 CFR § 1.410(a)-3T
This text of 26 C.F.R. § 1.410(a)-3T (Minimum age and service conditions (temporary).) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.410(a)-3T (2026).
Text
§ 1.410(a)-3T Minimum age and service conditions (temporary).
(a)[Reserved]
(b)Special rule for plan with 2-year 100 percent vesting. A plan which provides that after not more than 2 years of service each participant's right to his or her accrued benefit under the plan is completely nonforeitable (within the meaning of section 411 and the regulations thereunder) at the time such benefit accrues satisfies the requirements of paragraph (a) of this section if the period of service required by the plan as a condition of participation does not extend beyond the later of—
(1)[Reserved]
(2)Two years of service. The date on which the employee completes 2 years of service. For employees not described in § 1.411(a)-3T(e)(1), which describes employees with one hour of service in any plan year
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Related
Nearby Sections
11
§ 1.410(a)-1
Minimum participation standards; general rules.§ 1.410(a)-2
Effective dates.§ 1.410(a)-3
Minimum age and service conditions.§ 1.410(a)-3T
Minimum age and service conditions (temporary).§ 1.410(a)-5
Year of service; break in service.§ 1.410(a)-7
Elapsed time.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.410(a)-3T, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.410(a)-3T.