{"data":{"id":"us/26-cfr-1.410-a-9t","jurisdiction":"us","citation":"26 CFR 1.410(a)-9T","heading":"(a)-9T Elapsed time (temporary).","body":"(a)-(b) [Reserved]\n(c) Eligibility to participate. (1) [Reserved]\n(2) Determination of one-year period of service.\n(i) [Reserved]\n(ii) For purposes of section 410(a)(1)(B)(i), a “2-year period of service” shall be deemed to be “2 years of service.”\n(d) Vesting—(1) General rule.\n(i)-(iii) [Reserved]\n(iv) For purposes of determining an employee's nonforfeitable percentage of accrued benefits derived from employer contributions, a plan, after calculating an employee's period of service in the manner prescribed in this paragraph, may disregard any remaining less than whole year, 12-month or 365-day period of service. Thus, for example, if a plan provides for the statutory three to seven year graded vesting, an employee with a period (or periods) of service which yields 3 whole year periods of service and an additional 321-day period of service is twenty percent vested in his or her employer-derived accrued benefits (based solely on the 3 whole year periods of service).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"cc3f4e574b4094b3ef033cfb19e182e9d24c0a0fdd771c689ebf64c264f46899","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.410-a-9","next":"us/26-cfr-1.410-b-0"},"notice":"GroundRules: Original legal text. Not legal advice."}