year of service
Defined in 6 places across 2 titles of the United States Code.
(A) For purposes of this section, 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) during which the participant has completed 1,000 hours of service.
Source
- 1994–202529 U.S.C. § 1053Labor · Minimum vesting standards · for purposes of this section
(A) For purposes of this section, the term "year of service" means a 12-month period during which the employee has not less than 1,000 hours of service. For purposes of this paragraph, computation of any 12-month period shall be made with reference to the date on which the employee's employment commenced, except that, in accordance with regulations prescribed by the Secretary, such computation may be made by reference to the first day of a plan year in the case of an employee who does not complete 1,000 hours of service during the 12-month period beginning on the date his employment commenced.
Source
- 1994–202629 U.S.C. § 1052Labor · Minimum participation standards · for purposes of this section
For purposes of this section, 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) during which the participant has completed 1,000 hours of service.
Source
- 2013–present29 U.S.C. § 1053Labor · Minimum vesting standards · for purposes of this section
For purposes of this section, the term “year of service” means a 12-month period during which the employee has not less than 1,000 hours of service. For purposes of this paragraph, computation of any 12-month period shall be made with reference to the date on which the employee’s employment commenced, except that, in accordance with regulations prescribed by the Secretary, such computation may be made by reference to the first day of a plan year in the case of an employee who does not complete 1,000 hours of service during the 12-month period beginning on the date his employment commenced.
Source
- 2016–present29 U.S.C. § 1052Labor · Minimum participation standards · for purposes of this section
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
- 1994–present26 U.S.C. § 411Internal Revenue Code · Minimum vesting standards · in this section
For purposes of this subsection, the term “year of service” means a 12-month period during which the employee has not less than 1,000 hours of service. For purposes of this paragraph, computation of any 12-month period shall be made with reference to the date on which the employee's employment commenced, except that, under regulations prescribed by the Secretary of Labor, such computation may be made by reference to the first day of a plan year in the case of an employee who does not complete 1,000 hours of service during the 12-month period beginning on the date his employment commenced.
Source
- 1994–present26 U.S.C. § 410Internal Revenue Code · Minimum participation standards · in this section
Notwithstanding subparagraphs (A), (B), and (C) of this paragraph, a plan shall not be treated as not satisfying the requirements of this paragraph solely because the accrual of benefits under the plan does not become effective until the employee has two continuous years of service. For purposes of this subparagraph, the term “year of service” has the meaning provided by section 1052(a)(3)(A) of this title.
Source
- 1994–present29 U.S.C. § 1054Labor · Benefit accrual requirements · in this section
The term “year of service” has the meaning given such term by section 1053(b)(2) of this title.
Source
- 2006–present29 U.S.C. § 1054Labor · Benefit accrual requirements · for the purposes of this part
The term “year of service” has the meaning given such term by section 411(a)(5).
Source
- 2013–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
Year of service.—The term "year of service" has the meaning given such term by section 411(a)(5).
Source
- 2006–202526 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section