The period of service as an employee, beginning on the date the employee becomes a participant in a pension plan, that is required to be taken into account for vesting purposes.
Year of service
For purposes of participation, and as defined under ERISA, a calendar year, a plan year, or another consecutive twelve-month period designated in the plan, starting on the date of employment, during which an employee works for 1,000 hours. If an employee fails to complete 1,000 hours of service during the twelve-month period, the eligible year of service is the calendar year, beginning after the date of employment, in which such employee does complete 1,000 hours of service.
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