Part 2 — Participation & Vesting
ERISA § 204
Benefit accrual requirements
- ERISA section
- § 204
- U.S. Code
- 29 U.S.C. § 1054
- Parallel tax cite
- 26 U.S.C. § 411
Bluebook citation: ERISA § 204, 29 U.S.C. § 1054
Subsections of 29 U.S.C. § 1054
- (a)Satisfaction of requirements by pension plans
- (b)Enumeration of plan requirements
- (c)Employee’s accrued benefits derived from employer and employee contributions
- (d)Employee service which may be disregarded in determining employee’s accrued benefits under plan
- (e)Opportunity to repay full amount of distributions which have been reduced through disregarded employee service
- (f)Employer treated as maintaining a plan
- (g)Decrease of accrued benefits through amendment of plan
- (h)Notice of significant reduction in benefit accruals
- (i)Prohibition on benefit increases where plan sponsor is in bankruptcy
- (j)Diversification requirements for certain individual account plans
- (k)Special rule for determining normal retirement age for certain existing defined benefit plans
- (l)Cross reference
Related — Part 2 — Participation & Vesting
- § 201 — Coverage29 U.S.C. § 1051
- § 202 — Minimum participation standards29 U.S.C. § 1052
- § 203 — Minimum vesting standards29 U.S.C. § 1053
- § 205 — Joint and survivor annuity / preretirement survivor annuity29 U.S.C. § 1055
- § 206 — Form and payment of benefits29 U.S.C. § 1056
- § 208 — Mergers and consolidations of plans29 U.S.C. § 1058
← Search the full ERISA ↔ U.S. Code crosswalk
Citations for quick reference only — read the linked statutory text to verify. Not legal advice.