nonvested participant

(iii)For purposes of clause (i), the term “nonvested participant” means a participant who does not have any nonforfeitable right under the plan to an accrued benefit derived from employer contributions. (E) (i)In the case of each individual who is absent from work for any period— (I)by reason of the pregnancy of the individual, (II)by reason of the birth of a child of the individual, (III)by reason of the placement of a child with the individual in connection with the adoption of such child by such individual, or (IV)for purposes of caring for such child for a period beginning immediately following such birth or placement, (ii)The hours described in this clause are— (I)the hours of service which otherwise would normally have been credited to such individual but for such absence, or (II)in any case in which the plan is unable to determine the hours described in subclause (I), 8 hours of service per day of absence, (iii)The hours described in clause (ii) shall be treated as hours of service as provided in this subparagraph— (I)only in the year in which the absence from work begins, if a participant would be prevented from incurring a 1-year break in service in such year solely because the period of absence is treated as hours of service as provided in clause (i); or (II)in any other case, in the immediately following year.

Source

26 USC § 411(a)(6)(D)(iii)


Scoping language

None: Default is title Scope
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