Common use of Special rules for determining a Break-in-Service Clause in Contracts

Special rules for determining a Break-in-Service. For Plan Years beginning after 1984, solely for purposes of determining whether a Break-in-Service has occurred in a computation period, an Employee who is absent from work for maternity or paternity reasons shall receive credit for the Hours of Service which would otherwise have been credited to such Employee but for such absence, or in any case in which such hours cannot be determined, eight (8) Hours of Service per day of such absence. For purposes of this paragraph, an absence for maternity or paternity reasons means an absence (1) by reason of the pregnancy of the Employee (2) by reason of a birth of a child of the Employee, (3) by reason of the placement of a child with the Employee in connection with the adoption of such child by such Employee, or (4) for purposes of caring for such child for a period beginning immediately following such birth or placement. The Hours of Service credited under this paragraph shall be credited (1) in the computation period in which the absence begins if such credit is necessary to prevent a Break-in-Service in that period, or (2) in all other cases, in the following computation period.