26 CFR · Internal Revenue
§ 1.410(a)-9T — Elapsed time (temporary).
26 CFR § 1.410(a)-9T
This text of 26 C.F.R. § 1.410(a)-9T (Elapsed time (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)-9T (2026).
Text
§ 1.410(a)-9T Elapsed time (temporary).
(a)-
(b)[Reserved]
(c)Eligibility to participate.
(1)[Reserved]
(2)Determination of one-year period of service.
(i)[Reserved]
(ii)For purposes of section 410(a)(1)(B)(i), a “2-year period of service” shall be deemed to be “2 years of service.”
(d)Vesting—
(1)General rule.
(i)-
(iii)[Reserved]
(iv)For purposes of determining an employee's nonforfeitable percentage of accrued benefits derived from employer contributions, a plan, after calculating an employee's period of service in the manner prescribed in this paragraph, may disregard any remaining less than whole year, 12-month or 365-day period of service. Thus, for example, if a plan provides for the statutory three to seven year graded vesting, an employee with a period (or periods) o
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Related
§ 1.410
26 C.F.R. § 1.410
Nearby Sections
11
§ 1.410(a)-7
Elapsed time.§ 1.410(a)-8
Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.§ 1.410(a)-8T
Year of service; break in service (temporary).§ 1.410(a)-9
Maternity and paternity absence.§ 1.410(a)-9T
Elapsed time (temporary).§ 1.410(b)-0
Table of contents.§ 1.410(b)-1
§ 1.410(b)-1 [Reserved]§ 1.410(b)-2
Minimum coverage requirements (after 1993).§ 1.410(b)-4
Nondiscriminatory classification test.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.410(a)-9T, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.410(a)-9T.