### Question
How is the term year of service defined?


### Answer
The term **year of service** is defined in *26 U.S.C. § 410* as the following:

> a 12-month period during which the employee has not less than 1,000 hours of service

#### Citation:
  - *26 U.S.C. § 410*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

