### Question
How does the law define years of service?


### Answer
Under *26 U.S.C. § 411*, **years of service** is defined as:

> provided by section 410(a)(3)(A).

#### Citation:
  - *26 U.S.C. § 411*
  - 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**

