29 CFR § 2530.204-4 - Deferral of benefit accrual.
---identifier: "/us/cfr/t29/s2530.204-4"source: "ecfr"legal_status: "authoritative_unofficial"title: "29 CFR § 2530.204-4 - Deferral of benefit accrual."title_number: 29title_name: "Labor"section_number: "2530.204-4"section_name: "Deferral of benefit accrual."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/s2530.204-4
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.
# 2530.204-4 Deferral of benefit accrual.For purposes of section 204(b)(1)(E) of the Act and section 411(b)(1)(E) of the Code (which permit deferral of benefit accrual until an employee has 2 continuous years of service), an employee shall be credited with a year of service for each computation period in which he or she completes 1,000 hours of service. The computation period shall be the eligibility computation period designated in accordance with § 2530.202-2.