### Question
How does EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM define year of participation?


### Answer
Under *29 U.S.C. § 1054*, **year of participation** is defined as:

> a period of service (beginning at the earliest date on which the employee is a participant in the plan and which is included in a period of service required to be taken into account under section 1052(b) of this title, determined without regard to section 1052(b)(5) of this title) as determined under regulations prescribed by the Secretary which provide for the calculation of such period on any reasonable and consistent basis

#### Citation:
  - *29 U.S.C. § 1054*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 2-participation and vesting**

