26 CFR · Internal Revenue
§ 1.410(a)-9T — Elapsed time (temporary).
eCFR · current through Aug 10, 2026
§ 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.