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break in service


Guest MichaelM
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Guest MichaelM

What rules do governmental defined benefit plans need to follow regarding breaks in service? Are they to follow 411a6d as written (compare the service with the number of breaks) or are the rules more liberal because it is a government?

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It is my understanding that the current Section 411 does not apply to government plans. However, pre-ERISA rules do apply, so if there were break-in-service rules back then (I don't think so), they would apply.

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