{"data":{"id":"us/29-cfr-2530.204-4","jurisdiction":"us","citation":"29 CFR 2530.204-4","heading":"-4 Deferral of benefit accrual.","body":"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.","path":["Title 29—Labor","Subtitle B—Regulations Relating to Labor","CHAPTER XXV—EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR","SUBCHAPTER D—MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974","PART 2530—RULES AND REGULATIONS FOR MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS","Subpart B—Participation, Vesting and Benefit Accrual"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-29.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:20Z","sha256":"de86c89818da65e0c5a5f8dda4a04b944abd99d36589790cad11cca4c71e1d7f","source_id":"us-cfr","stale":true,"prev":"us/29-cfr-2530.204-3","next":"us/29-cfr-2530.205"},"notice":"GroundRules: Original legal text. Not legal advice."}