year of service

(A)For purposes of this subsection, except as provided in subparagraph (C), the term “year of service” means a calendar year, plan year, or other 12-consecutive month period designated by the plan (and not prohibited under regulations prescribed by the Secretary of Labor) during which the participant has completed 1,000 hours of service.

Source

26 USC § 411(a)(5)(A)


Scoping language

None: Default is title Scope
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