Sec. 4. Treatment of employees working at less than full-time under participation, vesting, and accrual rules governing pension plans
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Section 202(a)(3) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1052(a)(3) ) is amended by adding at the end the following new subparagraph: For purposes of this paragraph, in the case of any employee who, as of the beginning of the 12-month period referred to in subparagraph (A)— has customarily completed 500 or more hours of service per year but less than 1,000 hours of service per year, or is employed in a type of position in which employment customarily constitutes 500 or more hours of service per year but less than 1,000 hours of service per year, completion of 500 hours of service within such period shall be treated as completion of 1,000 hours of service.
For purposes of this subparagraph, the extent to which employment in any type of position customarily constitutes less than 1,000 hours of service per year shall be determined with respect to each pension plan in accordance with such regulations as the Secretary may prescribe providing for consideration of facts and circumstances peculiar to the work-force constituting the participants in such plan. . Section 204(b)(1)(E) of such Act (29 U.S.C. 1054(b)(1)(E)) is amended by striking section 202(a)(3)(A) and inserting subparagraphs
(A)and
(E)of section 202(a)(3) . Section 203(b)(2) of such Act ( 29 U.S.C. 1053(b)(2) ) is amended by adding at the end the following new subparagraph: For purposes of this paragraph, in the case of any employee who, as of the beginning of the period designated by the plan pursuant to subparagraph (A)— has customarily completed 500 or more hours of service per year but less than 1,000 hours of service per year, or is employed in a type of position in which employment customarily constitutes 500 or more hours of service per year but less than 1,000 hours of service per year, completion of 500 hours of service within such period shall be treated as completion of 1,000 hours of service. For purposes of this subparagraph, the extent to which employment in any type of position customarily constitutes less than 1,000 hours of service per year shall be determined with respect to each pension plan in accordance with such regulations as the Secretary may prescribe providing for consideration of facts and circumstances peculiar to the work-force constituting the participants in such plan. . Section 203(b)(3) of such Act ( 29 U.S.C. 1053(b)(3) ) is amended by adding at the end the following new subparagraph: For purposes of this paragraph, in the case of any employee who, as of the beginning of the period designated by the plan pursuant to subparagraph (A)— has customarily completed 500 or more hours of service per year but less than 1,000 hours of service per year, or is employed in a type of position in which employment customarily constitutes 500 or more hours of service per year but less than 1,000 hours of service per year, completion of 250 hours of service within such period shall be treated as completion of 500 hours of service. For purposes of this subparagraph, the extent to which employment in any type of position customarily constitutes less than 1,000 hours of service per year shall be determined with respect to each pension plan in accordance with such regulations as the Secretary may prescribe providing for consideration of facts and circumstances peculiar to the work-force constituting the participants in such plan. . Section 204(b)(4)(C) of such Act ( 29 U.S.C. 1054(b)(4)(C) ) is amended— by inserting
(i)after
(C); and by adding at the end the following new clauses: For purposes of this subparagraph, in the case of any employee who, as of the beginning of the period designated by the plan pursuant to clause (i)— has customarily completed 500 or more hours of service per year but less than 1,000 hours of service per year, or is employed in a type of position in which employment customarily constitutes 500 or more hours of service per year but less than 1,000 hours of service per year, completion of 500 hours of service within such period shall be treated as completion of 1,000 hours of service. For purposes of clause (ii), the extent to which employment in any type of position customarily constitutes less than 1,000 hours of service per year shall be determined with respect to each pension plan in accordance with such regulations as the Secretary may prescribe providing for consideration of facts and circumstances peculiar to the work-force constituting the participants in such plan. . Except as provided in subsection (b), the amendments made by this section shall apply with respect to plan years beginning on or after the date that is one year after the date of the enactment of this Act. In the case of a plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified on or before the date of the enactment of this Act, the amendments made by this section shall not apply to plan years beginning before the later of— the earlier of— the date on which the last of the collective bargaining agreements relating to the plan terminates (determined without regard to any extension thereof agreed to after the date of the enactment of this Act); or the date that is 3 years after the date of the enactment of this Act; or the date that is 1 year after the date of the enactment of this Act. For purposes of subparagraph (A), any plan amendment made pursuant to a collective bargaining agreement relating to the plan which amends the plan solely to conform to any requirement added by this section shall not be treated as a termination of such collective bargaining agreement.
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Sec. 4
Treatment of employees working at less than full-time under participation, vesting, and accrual rules governing pension plans
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