TourAxiom/US Federal/Statutes/Title 26/§ 414/(x)/(2)/(B)/(ii)Applicable percentageOfficial sourceciteFor purposes of clause (i), the applicable percentage is the lesser of—(I)#cite · 26 U.S.C. § 414(x)(2)(B)(ii)(I)1 percent multiplied by the number of years of service with the employer, or(II)#20 percent.← In generalYears of service →
