### Question
How does Special Rules define permissive service credit?


### Answer
Under *26 U.S.C. § 415*, **permissive service credit** is defined as:

> service credit—



(i) recognized by the governmental plan for purposes of calculating a participant's benefit under the plan,



(ii) which such participant has not received under such governmental plan, and



(iii) which such participant may receive only by making a voluntary additional contribution, in an amount determined under such governmental plan, which does not exceed the amount necessary to fund the benefit attributable to such service credit

#### Citation:
  - *26 U.S.C. § 415*
  - 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**

