29 C.F.R. PART 2530--RULES AND REGULATIONS FOR MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS
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 A--SCOPE AND GENERAL PROVISIONS
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Relationship of the Act and the Internal Revenue Code of 1954.
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Treasury regulations for purposes of the Act.
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Labor regulations for purposes of the Internal Revenue Code of 1954.
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Determination of service to be credited to employees.
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One-year break in service.
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Seasonal industries.--[Reserved]
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Day of service for employees in the maritime industry.
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Determination of days of service to be credited to maritime employees.
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Plans covered by part 2530.
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Subpart B--PARTICIPATION, VESTING AND BENEFIT ACCRUAL
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Eligibility to participate; general.
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Eligibility computation period.
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Vesting computation period.
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Suspension of pension benefits upon employment.
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Year of participation for benefit accrual.
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Accrual computation period.
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Alternative computation methods for benefit accrual.
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Deferral of benefit accrual.
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Subpart C--FORM AND PAYMENT OF BENEFITS
Subpart D--PLAN ADMINISTRATION AS RELATED TO BENEFITS
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Employer or employers maintaining the plan.
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