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59. Breaks in service and years of service must be measured on the same computation period

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States

Statement of Requirement: DOL Reg. § 2530.200b-4(a)(3)

Document Provision: _____

Sample Plan Language:

For purposes of computing an employee’s right to the employee’s accrued benefit, years of service and breaks in service shall be measured on the same computation period.

318 | Defined Benefit Plan LRM Package 08/2020 06/2026

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▸Contents — Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

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