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Treasury Regulations · 26 CFR

§ 1.410(a)-6. Amendment of break in service rules; Transition period.

In effect eCFR current as of October 15, 2026

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)-6

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
September 20, 1977 by T.D. 7508
Last amended
January 19, 1978
Issued under
26 U.S.C. § 410(a)
Length
238 words · about 1 min to read
Defines
1 term
Cross-references
cites 2 Code sections and 0 regulations; cited by 0
(a) In general. Under section 1017(f) (1) of the Employee retirement Income Security Act of 1974, a plan is not a qualified plan (and a trust forming a part of such plan is not a qualified trust) if the rules of the plan relating to breaks in service are amended, and—
(1) Such amendment is effective after January 1, 1974, and before the date on which section 410 becomes applicable to the plan, and
(2) Under such amendment, any employee's participation in the plan commences at any date later than the later of—
(i) The date on which his participation would commence under the break in service rules of section 410(a)(5), or
(ii) The earliest date on which his participation would commence under the plan as in effect on or after January 1, 1974.
(b) Break in service rules. For purposes of paragraph (a), the term “break in service rules” means the rules provided by a plan relating to circumstances under which a period of an employee's service or plan participation is disregarded for purposes of determining his rights to participate in the plan, if under such rules such service is disregarded by reason of the employee's failure to complete a required period of service within a specified period of time.

(Sec. 410 (88 Stat. 898; 26 U.S.C. 410))

[T.D. 7508, 42 FR 47197, Sept. 20, 1977; 43 FR 2721, Jan. 19, 1978]

Terms defined here

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Other regulations under § 410

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections 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.

  1. Amended (43 FR 2721)
  2. Issued by T.D. 7508 (42 FR 47197)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Pension, Profit-Sharing, Stock Bonus Plans, etc.

Nearby sections