82. RESERVED 83. Crediting service with predecessor employer
0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Statement of Requirement: Code § 414(a); Rev. Proc. 2017-41R ev. Proc.
2023-37, 2023-51 I.R.B. 1491, sec. 5.169 .03(6)
Sample Plan Language:
If the employer maintains the plan of a predecessor employer, service with such employer will be treated as service for the employer.
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