Part 2530 — Rules and Regulations for Minimum Standards for Employee Pension Benefit Plans
Current through Sep 30, 2026
Authority: Secs. 201, 202, 203, 204, 210, 505, 1011, 1012, 1014, and 1015, Pub. L. 93-406, 88 Stat. 852-862, 866-867, 894, 898-913, 924-929 (29 U.S.C. 1051-4, 1060, 1135, 26 U.S.C. 410, 411, 413, 414); Secretary of Labor's Order No. 13-76. Section 2530.206 also issued under sec. 1001, Pub. L. 109-280, 120 Stat. 780.
Source: 41 FR 56462, Dec. 28, 1976, unless otherwise noted.
Sections
- § 2530.200a Scope.
- § 2530.200a-1 Relationship of the Act and the Internal Revenue Code of 1954.
- § 2530.200a-2 Treasury regulations for purposes of the Act.
- § 2530.200a-3 Labor regulations for purposes of the Internal Revenue Code of 1954.
- § 2530.200b-1 Computation periods.
- § 2530.200b-2 Hour of service.
- § 2530.200b-3 Determination of service to be credited to employees.
- § 2530.200b-4 One-year break in service.
- § 2530.200b-5 Seasonal industries. [Reserved]
- § 2530.200b-6 Maritime industry.
- § 2530.200b-7 Day of service for employees in the maritime industry.
- § 2530.200b-8 Determination of days of service to be credited to maritime employees.
- § 2530.201-1 Coverage; general.
- § 2530.201-2 Plans covered by part 2530.
- § 2530.202-1 Eligibility to participate; general.
- § 2530.202-2 Eligibility computation period.
- § 2530.203-1 Vesting; general.
- § 2530.203-2 Vesting computation period.
- § 2530.203-3 Suspension of pension benefits upon employment.
- § 2530.204-1 Year of participation for benefit accrual.
- § 2530.204-2 Accrual computation period.
- § 2530.204-3 Alternative computation methods for benefit accrual.
- § 2530.204-4 Deferral of benefit accrual.
- § 2530.205 [Reserved]
- § 2530.206 Time and order of issuance of domestic relations orders.
- §§ 2530.207-2530.209 [Reserved]
- § 2530.210 Employer or employers maintaining the plan.