# 29 CFR § 2530.200a-3: Labor regulations for purposes of the Internal Revenue Code of 1954

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.200a-3

## Section

- **Citation:** 29 CFR § 2530.200a-3
- **Heading:** Labor regulations for purposes of the Internal Revenue Code of 1954
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** 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

## Text

The Secretary of Labor is specifically authorized to prescribe certain regulations (generally relating to hour of service, year of service, break in service, year of participation and special rules for seasonal and maritime industries) applicable to both title I of the Act and sections 410 and 411 of the Code. These regulations are contained in this subpart (A) and subpart B of this part (2530) and must be integrated with regulations prescribed by the Secretary of the Treasury or his delegate under sections 410 of the Code (relating to minimum participation standards), 411(a) of the Code (relating to minimum vesting standards) and 411(b) of the Code (relating to benefit accrual requirements). The allocation of regulatory jurisdiction between the Secretary of Labor and the Secretary of the Treasury or his delegate is governed by titles I through III of the Act. See section 3002 of the Act (88 Stat. 996).

## Nearby sections

- [29 CFR § 2530.200a-1 § 2530.200a-1 Relationship of the Act and the Internal Revenue Code of 1954.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.200a-1.md)
- [29 CFR § 2530.200a-2 § 2530.200a-2 Treasury regulations for purposes of the Act.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.200a-2.md)
- [29 CFR § 2530.200a-3 § 2530.200a-3 Labor regulations for purposes of the Internal Revenue Code of 1954.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.200a-3.md)
- [29 CFR § 2530.200b-1 § 2530.200b-1 Computation periods.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.200b-1.md)
- [29 CFR § 2530.200b-2 § 2530.200b-2 Hour of service.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.200b-2.md)
- [29 CFR § 2530.200b-3 § 2530.200b-3 Determination of service to be credited to employees.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.200b-3.md)
- [29 CFR § 2530.200b-4 § 2530.200b-4 One-year break in service.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.200b-4.md)
- [29 CFR § 2530.200b-6 § 2530.200b-6 Maritime industry.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.200b-6.md)
- [29 CFR § 2530.200b-7 § 2530.200b-7 Day of service for employees in the maritime industry.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.200b-7.md)
- [29 CFR § 2530.200b-8 § 2530.200b-8 Determination of days of service to be credited to maritime employees.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.200b-8.md)
- [29 CFR § 2530.201-1 § 2530.201-1 Coverage; general.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.201-1.md)
- [29 CFR § 2530.201-2 § 2530.201-2 Plans covered by part 2530.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.201-2.md)
- [29 CFR § 2530.202-1 § 2530.202-1 Eligibility to participate; general.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.202-1.md)
- [29 CFR § 2530.202-2 § 2530.202-2 Eligibility computation period.](https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.202-2.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-29-2530.200a-3. Check the current official text before relying on it. Not legal advice.