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56. Vesting break in service - 1-year holdout

0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Statement of Requirement: Code § 411(a)(6)(B)

Sample Plan Language:

In the case of a participant who has incurred a 1-year break in service, years of service before such break will not be taken into account until the participant has completed a year of service after such break in service.

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▸Contents — 0325 Publ 6088 (PDF)
0325 Publ 6088 (PDF)

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