Treasury Regulations · 26 CFR
§ 1.410(a)-3T. Minimum age and service conditions (temporary).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 410(a)
Cite as 26 CFR § 1.410(a)-3T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 6, 1988 by T.D. 8170
- Issued under
- 26 U.S.C. § 410(a)
- Length
- 167 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
¶(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 beginning after December 31, 1988, or later in the case of certain collectively bargained plans, the preceding sentence shall be applied by substituting “3 years of service” for “2 years of service”.
[T.D. 8170, 53 FR 239, Jan. 6, 1988]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8170 (53 FR 239)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Pension, Profit-Sharing, Stock Bonus Plans, etc.
Nearby sections
- § 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)-4 Maximum age conditions and time of participation.
- § 1.410(a)-5 Year of service; break in service.
- § 1.410(a)-6 Amendment of break in service rules; Transition period.
- § 1.410(a)-7 Elapsed time.