Break-in-service inputs determine which service periods are excluded, restored, or shifted after an interruption in service.

• Historical-date breaks:
  • Include / Exclude Formula: Formula identifying when service before a break is included or excluded.
  • Ignored Termination Conditions: Termination types and maximum break lengths that do not create a break under these rules. For example, a layoff break shorter than one year can be ignored.
  • Ignore breaks within the same reporting period: Disregards a break whose start and end fall in the same Reported Amount subperiod.
  • Apply rules to Reported Amount accrual: Applies the historical-date break rules to service developed from Reported Amounts as well as elapsed time.
  • Start-Date / End-Date Rounding: Rounds the post-break service start and service-period end dates using the selected type, unit, and calendar anniversary.
  • Formula Measurement Date: Date at which the break-in-service formula is evaluated.

• Hours-based breaks:
  • Break occurs if hours are less than: Creates a break when measured hours in the subperiod fall below the threshold.
  • Use subperiod amounts: Measures hours from the same Reported Amount rows used to accrue service.
  • Use Reported Amount: Measures hours from a separately selected Reported Amount.
  • Use Formula Derived Item: Measures hours from the selected formula result.
  • Consecutive Break Periods (CBP): Number of consecutive break periods required before the pre-break service rule applies.
  • Pre-break Service (PBS): Maximum pre-break service subject to removal after the required CBP. When CBP and PBS are both 5 and periods are annual, five consecutive break years can remove pre-break service of fewer than five years.
  • Check vesting at start of break: Retains pre-break service when the participant is vested at break commencement. It does not apply to the definition designated as Vesting Service, avoiding a circular test.
  • Formula-based Break-in-Service Rules: Select Include or Exclude and enter the formula defining whether service before an hours-based break is retained. This is separate from the formula for historical-date breaks.

• Other options:
  • Exclude service periods after any break: Stops future service accrual after the first qualifying break.
  • Exclude periods before another Service Definition: Prevents accrual before the earliest accrual date of the selected Service Definition.