PUBLIC LAW 98-397—AUG. 23, 1984
98 STAT. 1439
"(iv) YEAR DEFINED.—For purposes of this subparagraph, the term 'year' means the period used in computations pursuant to paragraph (3). "(v) INFORMATION REQUIRED TO BE FILED.—A plan shall not fail to satisfy the requirements of this subparagraph solely because it provides that no credit will be given pursuant to this subparagraph unless the individual furnishes to the plan administrator such timely information as the plan may reasonably require to establish— "(I) that the absence from work is for reasons referred to in clause (i), and "(II) the number of days for which there was such an absence.". (2) MINIMUM VESTING STANDARDS.—Paragraph (6) of section
26 USC 4ii.
411(a) (relating to breaks in service) is amended by adding at the end thereof the following new subparagraph: "(E) SPECIAL RULE FOR MATERNITY OR PATERNITY ABSENCES.— "(i) GENERAL RULE.—In the case of each individual
who is absent from work for any period— "(I) by reason of the pregnancy of the individual, "(II) by reason of the birth of a child of the individual, "(III) by reason of the placement of a child with the individual in connection with the adoption of such child by such individual, or "(IV) for purposes of caring for such child for a period beginning immediately following such birth or placement, the plan shall treat as hours of service, solely for purposes of determining under this paragraph whether a 1-year break in service has occurred, the hours described in clause (ii).
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"(ii) HOURS TREATED AS HOURS OF SERVICE.—The
hours described in this clause are— "(I) the hours of service which otherwise would normally have been credited to such individual but for such absence, or "(II) in any case in which the plan is unable to determine the hours described in subclause (I), 8 hours of service per day of absence, except that the total number of hours treated as hours of service under this clause by reason of any such pregnancy or placement shall not exceed 501 hours. "(iii) YEAR TO WHICH HOURS ARE CREDITED.—The
hours described in clause (ii) shall be treated as hours of service as provided in this subparagraph— "(I) only in the year in which the absence from work begins, if a participant would be prevented from incurring a 1-year break in service in such year solely because the period of absence is treated as hours of service as provided in clause (i); or "(II) in any other case, in the immediately following year.