904
PUBLIC LAW 93-406-SEPT. 2, 1974
[88 STAT.
his delegate shall prescribe such regulations as may be necessary to carry out the purposes of this clause. "(iv) For purposes of this subparagraph, in the case of any class-year plan, a withdrawal of employee contributions shall be treated as a withdrawal of such contributions on a plan year by plan year basis in succeeding order of time. " (v) For nonforfeitability where the employee has a nonforfeitable right to at least 50 percent of his accrued benefit, see section 401(a) (19).
^^ "^^ °^"(4)
SERVICE INCLUDED IN DETERMINATION OF NONFORFEITABLE
PERCENTAGE.—In Computing the period of service under the plan for purposes of determining the nonforfeitable percentage under paragraph (2), all of an employee's years of service with the employer or employers maintaining the plan shall be taken into account, except that the following may be disregarded: " (A) years of service before age 22, except that in the case of a plan which does not satisfy subparagraph (A) or (B) of paragraph (2), the plan may not disregard any such year of service during which the employee was a participant; " (B) years of service during a period for which the employee declined to contribute to a plan requiring employee contributions; " (C) years of service with an employer during any period for which the employer did not maintain the plan or a predecessor plan (as defined under regulations prescribed by the Secretary or his delegate); " (D) service not required to be taken into account under paragraph (6); " (E) years of service before January 1, 1971, unless the employee has had at least 3 years of service after December 31, 1970; and " (F) years of service before the first plan year to which this section applies, if such service would have been disregarded under the rules of the plan with regard to breaks in service as in effect on the applicable date. "(5)
Ante,
p. 898.
Y E A R OF SERVICE.—
" (A) GENERAL RULE.—For purposes of this subsection, except as provided in subparagraph (C), the term 'year of service' means a calendar year, plan year, or other 12-consecutive month period designated by the plan (and not prohibited under regulations prescribed by the Secretary of Labor) during which the participant has completed 1,000 hours of service. " (B) HOURS OF SERVICE.—For purposes of this subsection, the term 'hours of service' has the meaning provided by section 410(a)(3)(C). " (C) SEASONAL INDUSTRIES.—In the case of any seasonal industry where the customary period of employment is less than 1,000 hours during a calendar year, the term 'year of service' shall be such period as may be determined under regulations prescribed by the Secretary of Labor. " (D) MARITIME INDUSTRIES.—For purposes of this subsection, in the case of any maritime industry, 125 days of service shall be treated as 1,000 hours of service. The Secretary of Labor may prescribe regulations to carry out the purposes of this subparagraph. "(6)
BREAKS I N SERVICE.— " (A) DEFINITION OF I-YEAR BREAK IN SERVICE.—For
purposes of this paragraph, the term '1-year break in service'
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