Reg. § 1.410(a)-1 Minimum participation standards; general rules.
(a) In general A plan is not a qualified plan (and a trust forming a part of such plan is not a qualified trust) unless the plan satisfies—
(1) The minimum age and service requirements of section and ,
(2) The maximum age requirements of section and , and
(3) The minimum coverage requirements of section and through .
(b) Organization of regulations relating to minimum participation standards
(1) General rules This section prescribes general rules relating to the minimum participation standards provided by Section .
(2) Effective dates provides rules under section 1017 of the Employee Retirement Income Security Act of 1974 relating to effective dates under section .
(3) Age and service conditions provides rules under section relating to minimum age and service conditions.
(4) Maximum age and time of participation provides rules under section (2) and (4) relating to maximum age and time of participation.
(5) Year of service; breaks in service For rules relating to years of service and breaks in service, see 29 CFR Part 2530 (Department of Labor regulations relating to minimum standards for employee pension benefit plans). See for rules under section relating to seasonal industries and for certain rules under section relating to breaks in service.
(6) Breaks in service provides special rules under section 1017(f) of the Employee Retirement Income Security Act of 1974 relating to amendment of break in service rules.
(7) Elapsed time provides rules under sections and relating to the elapsed time method of crediting years of service.
(8) Coverage Sections through 1.410(b)-10 provide rules relating to the minimum coverage requirements provided by section .
(9) Church election provides rules relating to the election by a church to have participation, vesting, funding, etc., provisions apply.
(c) Application of participation standards to certain plans
(1) General rule Except as provided in subparagraph (2) of this paragraph, section does not apply to—
(i) A governmental plan (within the meaning of section and the regulations thereunder),
(ii) A church plan (within the meaning of section and the regulations thereunder) which has not made the election provided by section and the regulations thereunder,
(iii) A plan which has not provided for employer contributions at any time after September 2, 1974, and
(iv) A plan established and maintained by a society, order, or association described in section (8) or (9), if no part of the contributions to or under such plan are made by employers of participants in such plan.
(2) Participation requirements A plan described in subparagraph (1) of this paragraph shall, for purposes of section , be treated as meeting the requirements of section if such plan meets the coverage requirements resulting from the application of section as in effect on September 1, 1974. In applying the rules of that paragraph (d) to plans described in this employees whose principal duties consist in supervising the work of other employees shall be treated as officers, shareholders, and highly compensated employees.
(d) Supersession through inclusive, of the Temporary Income Tax Regulation under the Employee Retirement Income Security Act of 1974 are superseded by this section and through .
(Sec. 410 (88 Stat. 898; 26 U.S.C. 410))
[T.D. 7508, 42 FR 47193, Sept. 20, 1977, as amended by T.D. 7703, 45 FR 40980, June 17, 1980; T.D. 7735, 45 FR 74722, Nov. 12, 1980; T.D. 9849, 84 FR 9234, Mar. 14, 2019]