VESTING PROVISIONS 58. Designation of vesting 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: IRC 411(a)(5)(A); DOL Reg. 2530.200b-1

Document Provision: _____

Sample Plan Language:

Provision #1

For purposes of computing an employee's nonforfeitable right to the accrued benefit derived from employer contributions, years of service and breaks in service shall be measured by reference to the plan year.

Provision #2

For purposes of computing an employee's nonforfeitable right to the accrued benefit derived from employer contributions, years of service and breaks in service shall be measured by

146 | Defined Benefit Plan LRM Package 06/2026

reference to the 12-month period commencing on the date the employee first performs an hour of service and each subsequent 12-month period will commence on the anniversary of such date.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸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)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.