nonqualified service credit

(C)For purposes of subparagraph (B), the term “nonqualified service credit” means permissive service credit other than that allowed with respect to— (i)service (including parental, medical, sabbatical, and similar leave) as an employee of the Government of the United States, any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing (other than military service or service for credit which was obtained as a result of a repayment described in subsection (k)(3)), (ii)service (including parental, medical, sabbatical, and similar leave) as an employee (other than as an employee described in clause (i)) of an educational organization described in section 170(b)(1)(A)(ii) which is a public, private, or sectarian school which provides elementary or secondary education (through grade 12), or a comparable level of education, as determined under the applicable law of the jurisdiction in which the service was performed, (iii)service as an employee of an association of employees who are described in clause (i), or (iv)military service (other than qualified military service under) recognized by such governmental plan. (D)In the case of a trustee-to-trustee transfer to whichapplies (without regard to whether the transfer is made between plans maintained by the same employer)— (i)the limitations of subparagraph (B) shall not apply in determining whether the transfer is for the purchase of permissive service credit, and (ii)the distribution rules applicable under this title to the defined benefit governmental plan to which any amounts are so transferred shall apply to such amounts and any benefits attributable to such amounts.


26 USC § 415(n)(3)(C)

Scoping language

For purposes of subparagraph
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