29 CFR § 2530.200a-3 - Labor regulations for purposes of the Internal Revenue Code of 1954.
---identifier: "/us/cfr/t29/s2530.200a-3"source: "ecfr"legal_status: "authoritative_unofficial"title: "29 CFR § 2530.200a-3 - Labor regulations for purposes of the Internal Revenue Code of 1954."title_number: 29title_name: "Labor"section_number: "2530.200a-3"section_name: "Labor regulations for purposes of the Internal Revenue Code of 1954."chapter_name: "EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR"subchapter_number: "D"subchapter_name: "MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974"part_number: "2530"part_name: "RULES AND REGULATIONS FOR MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS"positive_law: falsecurrency: "2026-03-24"last_updated: "2026-03-24"format_version: "1.1.0"generator: "[email protected]"authority: "Secs. 201, 202, 203, 204, 210, 505, 1011, 1012, 1014, and 1015, Pub. L. 93-406, 88 Stat. 852-862, 866-867, 894, 898-913, 924-929 (29 U.S.C. 1051-4, 1060, 1135, 26 U.S.C. 410, 411, 413, 414); Secretary of Labor's Order No. 13-76. Section 2530.206 also issued under sec. 1001, Pub. L. 109-280, 120 Stat. 780."regulatory_source: "41 FR 56462, Dec. 28, 1976, unless otherwise noted."cfr_part: "2530"---
Identifier
/us/cfr/t29/s2530.200a-3
Currency
2026-03-24
Positive Law
No
Updated
2026-03-24
Chapter
Employee Benefits Security Administration, Department of Labor
Authority
Secs. 201, 202, 203, 204, 210, 505, 1011, 1012, 1014, and 1015, Pub. L. 93-406, 88 Stat. 852-862, 866-867, 894, 898-913, 924-929 (29 U.S.C. 1051-4, 1060, 1135, 26 U.S.C. 410, 411, 413, 414); Secretary... Secs. 201, 202, 203, 204, 210, 505, 1011, 1012, 1014, and 1015, Pub. L. 93-406, 88 Stat. 852-862, 866-867, 894, 898-913, 924-929 (29 U.S.C. 1051-4, 1060, 1135, 26 U.S.C. 410, 411, 413, 414); Secretary of Labor's Order No. 13-76. Section 2530.206 also issued under sec. 1001, Pub. L. 109-280, 120 Stat. 780.
# 2530.200a-3 Labor regulations for purposes of the Internal Revenue Code of 1954.The Secretary of Labor is specifically authorized to prescribe certain regulations (generally relating to hour of service, year of service, break in service, year of participation and special rules for seasonal and maritime industries) applicable to both title I of the Act and sections 410 and 411 of the Code. These regulations are contained in this subpart (A) and subpart B of this part (2530) and must be integrated with regulations prescribed by the Secretary of the Treasury or his delegate under sections 410 of the Code (relating to minimum participation standards), 411(a) of the Code (relating to minimum vesting standards) and 411(b) of the Code (relating to benefit accrual requirements). The allocation of regulatory jurisdiction between the Secretary of Labor and the Secretary of the Treasury or his delegate is governed by titles I through III of the Act. *See* section 3002 of the Act (88 Stat. 996).