permissive service credit

(A)The term “permissive service credit” means service credit— (i)recognized by the governmental plan for purposes of calculating a participant’s benefit under the plan, (ii)which such participant has not received under such governmental plan, and (iii)which such participant may receive only by making a voluntary additional contribution, in an amount determined under such governmental plan, which does not exceed the amount necessary to fund the benefit attributable to such service credit. (B)A plan shall fail to meet the requirements of this section if— (i)more than 5 years of nonqualified service credit are taken into account for purposes of this subsection, or (ii)any nonqualified service credit is taken into account under this subsection before the employee has at least 5 years of participation under the plan.


26 USC § 415(n)(3)(A)

Scoping language

None: Default is title Scope
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