Source: http://www.science.gov/topicpages/0-9/403b+tax-sheltered+annuity.html
Timestamp: 2016-10-23 12:17:15
Document Index: 471886701

Matched Legal Cases: ['§ 20', '§ 20', '§ 301', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 220', '§ 1', '§ 831', '§ 844', '§ 831', '§ 831', '§ 831', '§ 831', '§ 831', '§ 831', '§ 831', '§ 1650', '§ 218', '§ 218', '§ 218', '§ 218', '§ 218', '§ 218', '§ 218', '§ 218', '§ 218', '§ 831', '§ 843', '§ 842', '§ 843', '§ 842', '§ 837', '§ 843', '§ 843', '§ 831', '§ 1650', '§ 837', '§ 837', '§ 831', '§ 842', '§ 841', '§ 831', '§ 831', '§ 842', '§ 844', '§ 844', '§ 831', '§ 844', '§ 831', '§ 844', '§ 844', '§ 844', '§ 831', '§ 844', '§ 831', '§ 844', '§ 844', '§ 844', '§ 831', '§ 216', '§ 216', '§ 216', '§ 218', '§ 218', '§ 218', '§ 20', '§ 218', '§ 838', '§ 838', '§ 838', '§ 838', '§ 831', '§ 831', '§ 831', '§ 837', '§ 1', '§ 1', '§ 841', '§ 26', '§ 1', '§ 1', '§ 1', '§ 1', '§ 831', '§ 846', 'art 842', '§ 846', 'art 842', '§ 846', 'art 842', '§ 846', 'art 842', '§ 846', 'art 842', '§ 26', '§ 26', '§ 26', '§ 26', '§ 216', '§ 216', '§ 216', '§ 844', '§ 831', '§ 844', '§ 831']

403b tax-sheltered annuity: Topics by Science.gov
Sample records for 403b tax-sheltered annuity
75 FR 65567 - Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction
... guidance on section 403(b) contracts of public schools and tax-exemptorganizations described in section 501... was thesubject of FR Doc. 07-3649, is corrected as follows: On page 41138, column 2, in the...
26 CFR 20.2039-2 - Annuities under “qualified plans” and section 403(b) annuity contracts.
... 403(b) annuity contracts. 20.2039-2 Section 20.2039-2 Internal Revenue INTERNAL REVENUE SERVICE... AUGUST 16, 1954 Gross Estate § 20.2039-2 Annuities under “qualified plans” and section 403(b) annuity... (a “qualified plan”), the exclusion is subject to the limitation described in § 20.2039-3...
... an individual annuity insurance policy for Individual D that would otherwise be a section 403(b... policy. Employer includes $2,000 in D's gross income as wages for 2006 and, to the extent of the amount... account, instead of an individual annuity insurance policy. (ii) Conclusion. The conclusion is the same...
... before February 28, 2003, are contained in § 301.6111-2T in effect prior to February 28, 2003 (see 26 CFR...; and (iii) For which the tax shelter promoters may receive fees in excess of $100,000 in the aggregate... tax shelter promoter (or other person who would be responsible for registration under this...
... borrowed on a recourse basis, from any person who participated in the organization, sale, or management of... in the tax shelter are first offered for sale, then any person who participates in the management of... opinion relating to the tax shelter; (5) Preparation of an appraisal relating to the tax shelter;...
... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Installment sale of tax-shelter programs as....124 Installment sale of tax-shelter programs as “arranging” for credit. (a) The Board has been asked whether the sale by brokers and dealers of tax-shelter programs containing a provision that payment...
... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a)...
... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a)...
... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a)...
... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a) Investments....
... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a)...
In late July 2007, the Internal Revenue Service dropped a bombshell in the form of new 403(b) regulations, which present great challenges for public school districts and community colleges. The challenge for employees participating in 403(b) plans is the new environment created by the requirement that 403(b) programs in existence since 1961…
... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Miscellaneous provisions. 1.403(b)-10 Section 1.403(b)-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-10...
... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Applicable dates. 1.403(b)-11 Section 1.403(b)-11...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-11 Applicable dates...(c)(2) does not apply to a contract issued before September 24, 2007. (g) Special rule for...
... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Applicable dates. 1.403(b)-11 Section 1.403(b)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-11 Applicable dates....
... includible in an employee's gross income at the time the cash would have been includible in the employee's...)(12) (relating to nondiscrimination requirements, including universal availability). See § 1.403(b)-5... available under the plan, and the time and form under which benefit distributions would be made....
Hall, Mark A; Monahan, Amy B
When employees without group health insurance buy individual coverage, they do so using after-tax income--costing them from 20% to 50% more than others pay for equivalent coverage. Prior to the passage of the Patient Protection and Affordable Care Act (PPACA), several states promoted a potential solution that would allow employees to buy individual insurance through tax-sheltered payroll deduction. This technical but creative approach would allow insurers to combine what is known as "list-billing" with a Section 125 "cafeteria plan." However, these state-level reform attempts have failed to gain significant traction because state small-group reform laws and federal restrictions on medical underwriting cloud the legality of tax-sheltered list-billing. Several authorities have taken the position that insurance paid for through a cafeteria plan must meet the nondiscrimination requirements of the Health Insurance Portability and Accountability Act with respect to eligibility, premiums, and benefits. The recently enacted Patient Protection and Affordable Care Act addresses some of the legal uncertainty in this area, but much remains. For health reform to have its greatest effect, federal regulators must clarify whether individual health insurance can be purchased on a pre-tax basis through a cafeteria plan. PMID:21155419
... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Miscellaneous provisions. 1.403(b)-10 Section 1.403(b)-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. §...
... purposes of section 72. See also § 1.403(b)-3(a)(4) and paragraph (f)(4) of this section for additional... distribution made from a separate account under paragraph (f)(2) of this section or made under paragraph (f)(4... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Contribution limitations. 1.403(b)-4 Section...
... purposes of section 72. See also § 1.403(b)-3(a)(4) and paragraph (f)(4) of this section for additional... distribution made from a separate account under paragraph (f)(2) of this section or made under paragraph (f)(4... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Contribution limitations. 1.403(b)-4 Section...
Making a 403(b) Checklist--and Checking It Twice
Blinn, Linda Segal
The prospect of an IRS 403(b) audit can be daunting, but as the old saying goes, knowing is half the battle. Understanding what to expect during the audit process and having the proper internal controls are the keys to avoiding stress. As part of a traditional IRS 403(b) plan audit, the Internal Revenue Service has requested that plan sponsors…
... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Applicable dates. 1.403(b)-11 Section 1.403(b)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. §...
... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Applicable dates. 1.403(b)-11 Section 1.403(b)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. §...
... and gas exploration programs, real estate syndications (except real estate investment trusts), citrus... GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) CREDIT BY BROKERS AND DEALERS (REGULATION T... been asked whether the sale by brokers and dealers of tax-shelter programs containing a provision...
... exploration programs, real estate syndications (except real estate investment trusts), citrus grove... GOVERNORS OF THE FEDERAL RESERVE SYSTEM CREDIT BY BROKERS AND DEALERS (REGULATION T) Interpretations § 220... whether the sale by brokers and dealers of tax-shelter programs containing a provision that payment...
...)(1)(ii) and (b) of this section). (b) Universal availability required for section 403(b) elective... election, the period of time during which an election may be made, and any other conditions on elections. A... under the contract with the largest limitation, and applies to part-time employees as well as...
..., 2009: (i) Employees who make a one-time election to participate in a governmental plan described in... fail to satisfy § 1.403(b)-5(b) (relating to universal availability) as a result of that exclusion... the time of the exchange. (h) Special rule for coordination with regulations under section...
..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... contracts. (a) Section 2039(c) exclusion. In general, in the case of a decedent dying after December 31... to lump sum distributions paid with respect to a decedent dying after December 31, 1976, and...
Annuity-estimating program
Jillie, D. W.
Program computes benefits and other relevant factors for Federal Civil Service employees. Computed information includes retirement annuity, survivor annuity for each retirement annuity, highest average annual consecutive 3-year salary, length of service including credit for unused sick leave, amount of deposit and redeposit plus interest.
5 CFR 831.1210 - Annuity rights after a disability annuity terminates.
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity rights after a disability annuity...) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1210 Annuity rights after a disability annuity terminates. (a) An individual is entitled to an immediate annuity when the...
5 CFR 844.403 - Annuity rights after a disability annuity terminates.
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity rights after a disability annuity... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Termination and Reinstatement of Disability Annuity § 844.403 Annuity rights after a disability annuity terminates. (a) When...
... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986,...
... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986,...
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986,...
... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986,...
... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986,...
... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Annuity rights after a disability annuity terminates. 831.1210 Section 831.1210 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1210 Annuity rights after a disability annuity terminates. (a)...
... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Annuity rights after a disability annuity terminates. 831.1210 Section 831.1210 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1210 Annuity rights after a disability annuity terminates. (a)...
... SAVINGS PLAN Post-Employment Withdrawals § 1650.14 Annuities. (a) A participant electing a full post... event that a minimum distribution is required before the date of the first annuity payment, the TSP...
26 CFR 20.2039-1 - Annuities.
... decedent's gross estate includes under section 2039(a) and (b) the value of an annuity or other payment... extent that the value of the annuity or other payment is attributable to contributions made by the... (a) and (b) applies to the value of an annuity or other payment receivable by any beneficiary...
20 CFR 218.41 - When a child annuity ends.
... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true When a child annuity ends. 218.41 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.41 When a child annuity ends. A child annuity ends with the earliest of— (a) The last day of the month before the month in which the...
20 CFR 218.14 - When a child annuity begins.
... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest...
... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest...
... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest...
... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true When a child annuity ends. 218.41 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.41 When a child annuity ends. A child annuity ends with the earliest of— (a) The last day of the month before the month in which the...
... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false When a child annuity ends. 218.41 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.41 When a child annuity ends. A child annuity ends with the earliest of— (a) The last day of the month before the month in which the...
... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a child annuity ends. 218.41 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.41 When a child annuity ends. A child annuity ends with the earliest of— (a) The last day of the month before the month in which the...
... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest...
... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest...
... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Annuity rights after a disability annuity terminates. 831.1210 Section 831.1210 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1210 Annuity rights after...
5 CFR 842.612 - Post-retirement election of a fully reduced annuity or one-half reduced annuity to provide a...
... reduced annuity or one-half reduced annuity to provide a current spouse annuity. 842.612 Section 842.612 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL... reduced annuity or one-half reduced annuity to provide a current spouse annuity. (a) Except as provided...
5 CFR 843.313 - Elections between survivor annuities.
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Elections between survivor annuities. 843... Former Spouse Benefits § 843.313 Elections between survivor annuities. (a) A current spouse annuity... spouse annuity based on an election under § 842.612 only upon electing this current spouse...
... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Elections between survivor annuities. 843... Former Spouse Benefits § 843.313 Elections between survivor annuities. (a) A current spouse annuity... spouse annuity based on an election under § 842.612 only upon electing this current spouse...
5 CFR 837.702 - Offset from supplemental survivor annuity.
... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Offset from supplemental survivor annuity. 837.702 Section 837.702 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... survivor annuity. (a) OPM will reduce a supplemental survivor annuity (an annuity under 5 U.S.C....
...) Amount of reinstated annuity. The amount of an annuity reinstated under the provisions of paragraph (a)(2.... (a) When appropriate. (1) When an annuity was terminated because of reemployment under the provisions... the provisions of § 837.203 of this part, the annuity that was suspended will be reinstated...
... Former Spouse Benefits § 843.313 Elections between survivor annuities. (a) A current spouse annuity cannot be reinstated under § 843.305 unless— (1) The surviving spouse elects to receive the reinstated current spouse annuity instead of any other payments (except any accrued but unpaid annuity and any...
5 CFR 831.645 - Elections between survivor annuities.
... annuities. (a) A current spouse annuity cannot be reinstated under § 831.644 unless— (1) The surviving spouse elects to receive the reinstated current spouse annuity instead of any other payments (except any... Fund. (b) A current spouse is entitled to a current spouse annuity based on an election under §...
... interest in the participant. (iii) A participant can establish that a person not described in paragraph (d... paragraph (d)(3)(i) of this section). (4) Either a single life or joint (with spouse) life annuity with... annuities, as indicated: (1) Cash refund. This feature provides that, if the participant (and...
... SAVINGS PLAN Post-Employment Withdrawals § 1650.14 Annuities. (a) A participant electing a full post... applicable minimum distribution requirement of the Internal Revenue Code. In the event that a...
....504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.504 Redetermined annuity. (a) Title requirements. (1) A reemployed annuitant is entitled, on separation, or conversion to...
5 CFR 837.503 - Supplemental annuity.
....503 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.503 Supplemental annuity. (a) Title requirements. A reemployed annuitant is entitled, on separation, or conversion to...
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Election of a self-only annuity or... Annuities Elections at the Time of Retirement § 831.614 Election of a self-only annuity or partially reduced annuity by married employees and Members. (a) A married employee may not elect a self-only annuity or...
... chapter (the special provision for air traffic controllers); (5) Retirees who retired under § 842.210 of... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-GENERAL ADMINISTRATION Cost-of-Living Adjustments § 841.703 Increases on basic annuities and survivor annuities. (a) Except as provided in §§...
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Elections between survivor annuities. 831... REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Eligibility § 831.645 Elections between survivor... Fund. (b) A current spouse is entitled to a current spouse annuity based on an election under §...
... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Elections between survivor annuities. 831... REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Eligibility § 831.645 Elections between survivor... Fund. (b) A current spouse is entitled to a current spouse annuity based on an election under §...
5 CFR 842.504 - Amount of annuity supplement.
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Amount of annuity supplement. 842.504 Section 842.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Annuity Supplement § 842.504...
5 CFR 844.303 - Minimum disability annuity.
... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Minimum disability annuity. 844.303... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.303 Minimum disability annuity. Notwithstanding any other provision of this part, an...
... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Minimum disability annuity. 844.303... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.303 Minimum disability annuity. Notwithstanding any other provision of this part, an...
5 CFR 831.1211 - Reinstatement of disability annuity.
... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Reinstatement of disability annuity. 831... REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a) When a disability annuity stops, the individual must again prove that he or she meets the...
... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Minimum disability annuity. 844.303... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.303 Minimum disability annuity. Notwithstanding any other provision of this part, an...
... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Reinstatement of disability annuity. 831... REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a) When a disability annuity stops, the individual must again prove that he or she meets the...
... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Reinstatement of disability annuity. 844... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Termination and Reinstatement of Disability Annuity § 844.404 Reinstatement of disability annuity. (a) When a disability...
... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Reinstatement of disability annuity. 844... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Termination and Reinstatement of Disability Annuity § 844.404 Reinstatement of disability annuity. (a) When a disability...
... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Reinstatement of disability annuity. 844... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Termination and Reinstatement of Disability Annuity § 844.404 Reinstatement of disability annuity. (a) When a disability...
... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Reinstatement of disability annuity. 831... REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a) When a disability annuity stops, the individual must again prove that he or she meets the...
... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Reinstatement of disability annuity. 844... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Termination and Reinstatement of Disability Annuity § 844.404 Reinstatement of disability annuity. (a) When a disability...
... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Reinstatement of disability annuity. 831... REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a) When a disability annuity stops, the individual must again prove that he or she meets the...
... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Minimum disability annuity. 844.303... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.303 Minimum disability annuity. Notwithstanding any other provision of this part, an...
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Minimum disability annuity. 844.303... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.303 Minimum disability annuity. Notwithstanding any other provision of this part, an...
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Reinstatement of disability annuity. 844... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Termination and Reinstatement of Disability Annuity § 844.404 Reinstatement of disability annuity. (a) When a disability...
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Reinstatement of disability annuity. 831... REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a) When a disability annuity stops, the individual must again prove that he or she meets the...
5 CFR 831.631 - Post-retirement election of fully reduced annuity or partially reduced annuity to provide a...
... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Post-retirement election of fully reduced annuity or partially reduced annuity to provide a current spouse annuity. 831.631 Section 831.631 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS...
..., within 1 year after a post-retirement marriage, a fully reduced annuity or a partially reduced annuity to... partially reduced annuity at the time of retirement may elect, within 1 year after a postretirement marriage... month beginning 1 year after the date of the post-retirement marriage. (b) Except as provided...
20 CFR 216.93 - Entitlement to more than one survivor annuity.
... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Entitlement to more than one survivor annuity... RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Eligibility for More Than One Annuity § 216.93 Entitlement to more than one survivor annuity. If an individual is entitled to more than one survivor annuity, only...
20 CFR 216.73 - Who may be re-entitled to a child's annuity.
... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Who may be re-entitled to a child's annuity... RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Child's Annuity § 216.73 Who may be re-entitled to a child's annuity. If an individual's entitlement to a child's annuity has ended, the individual may be...
... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Who may be re-entitled to a child's annuity... RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Child's Annuity § 216.73 Who may be re-entitled to a child's annuity. If an individual's entitlement to a child's annuity has ended, the individual may be...
20 CFR 218.36 - When an employee disability annuity ends.
... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false When an employee disability annuity ends. 218... RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.36 When an employee disability annuity ends. (a) Ending date. An employee annuity based on disability ends with the earliest of— (1)...
... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false When an employee disability annuity ends. 218... RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.36 When an employee disability annuity ends. (a) Ending date. An employee annuity based on disability ends with the earliest of— (1)...
... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true When an employee disability annuity ends. 218... RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.36 When an employee disability annuity ends. (a) Ending date. An employee annuity based on disability ends with the earliest of— (1)...
... constitutes the proceeds of insurance under a policy on the decedent's life. Paragraph (b) of this section... section distinguishes proceeds of life insurance; and paragraph (e) of this section distinguishes annuity..., for his life or for any period not ascertainable without reference to his death or for any...
...; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2039-1 Annuities. (a) In general. A... section 401(a) (relating to qualified plans). Assume that the employee died at age 61 after the employer... section 401(a) (relating to qualified plans). Assume that the employee died at age 49 and that...
... for Participants and Beneficiaries in Retirement Plans in the Federal Register (75 FR 5253). That... whom a longevity annuity contract is purchased under these plans and IRAs (and their beneficiaries... of a public hearing on these proposed regulations. DATES: Written or electronic comments must...
20 CFR 218.26 - Work started after annuity beginning date.
... RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES How Work and Special Payments Affect an Employee, Spouse, or Divorced Spouse Annuity Beginning Date § 218.26 Work started after annuity beginning date. (a... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Work started after annuity beginning...
5 CFR 838.625 - Types of annuity.
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Types of annuity. 838.625 Section 838.625 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) COURT... Refunds of Employee Contributions Computation of Benefits § 838.625 Types of annuity. (a) Terms that...
... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Types of annuity. 838.625 Section 838.625 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) COURT... Refunds of Employee Contributions Computation of Benefits § 838.625 Types of annuity. (a) Terms that...
... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Types of annuity. 838.625 Section 838.625 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) COURT... Refunds of Employee Contributions Computation of Benefits § 838.625 Types of annuity. (a) Terms that...
... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Types of annuity. 838.625 Section 838.625 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) COURT... Refunds of Employee Contributions Computation of Benefits § 838.625 Types of annuity. (a) Terms that...
5 CFR 847.704 - Maximum survivor annuity election.
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Maximum survivor annuity election. 847... REGULATIONS (CONTINUED) ELECTIONS OF RETIREMENT COVERAGE BY CURRENT AND FORMER EMPLOYEES OF NONAPPROPRIATED... survivor annuity election. The amount of the employee's benefit after reduction for any deficiency...
... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Maximum survivor annuity election. 847... REGULATIONS (CONTINUED) ELECTIONS OF RETIREMENT COVERAGE BY CURRENT AND FORMER EMPLOYEES OF NONAPPROPRIATED... survivor annuity election. The amount of the employee's benefit after reduction for any deficiency...
5 CFR 843.409 - Rates of annuities.
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Rates of annuities. 843.409 Section 843.409 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities §...
5 CFR 880.204 - Restoration of annuity.
... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Restoration of annuity. 880.204 Section 880.204 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS... Restoration of annuity. (a) If the missing annuitant's whereabouts are determined, and he or she is alive...
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Restoration of annuity. 880.204 Section 880.204 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS... Restoration of annuity. (a) If the missing annuitant's whereabouts are determined, and he or she is alive...
... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Restoration of annuity. 880.204 Section 880.204 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS... Restoration of annuity. (a) If the missing annuitant's whereabouts are determined, and he or she is alive...
... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Restoration of annuity. 880.204 Section 880.204 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS... Restoration of annuity. (a) If the missing annuitant's whereabouts are determined, and he or she is alive...
... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Restoration of annuity. 880.204 Section 880.204 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS... Restoration of annuity. (a) If the missing annuitant's whereabouts are determined, and he or she is alive...
5 CFR 831.407 - Purchase of additional annuity.
... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Purchase of additional annuity. 831.407 Section 831.407 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Voluntary Contributions § 831.407 Purchase of additional annuity. (a)...
... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Purchase of additional annuity. 831.407 Section 831.407 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Voluntary Contributions § 831.407 Purchase of additional annuity. (a) At the time of retirement CSRS (or under...
... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Purchase of additional annuity. 831.407 Section 831.407 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Voluntary Contributions § 831.407 Purchase of additional annuity. (a) At the time of retirement CSRS (or under...
20 CFR 218.38 - When a spouse annuity ends.
... spouse's marriage to the empoyee is ended by absolute divorce, annulment, or other judicial action (the... month shown in paragraphs (b) and (d) of this section. (b) Annuity entitlement based on “child in care.” A spouse annuity based on having a “child in care” ends as shown in this paragraph if he or she...
... 837.502 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.502 Reinstatement of annuity... on the separation from reemployment. (2) When an annuity was suspended because of reemployment...
5 CFR 837.403 - Termination of annuity during reemployment.
... reemployment. 837.403 Section 837.403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... benefits—(1) CSRS. If, on separation from a period of reemployment during which the disability annuity was... entitled to either an immediate or deferred annuity based on the most recent separation, any right to...
17 CFR 230.151 - Safe harbor definition of certain “annuity contracts or optional annuity contracts” within the...
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Safe harbor definition of certain âannuity contracts or optional annuity contractsâ within the meaning of section 3(a)(8). 230.151 Section 230.151 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION GENERAL RULES AND REGULATIONS, SECURITIES ACT OF 1933 General...
22 CFR 19.10-2 - Reduced annuity with regular survivor annuity to spouse or former spouse.
... annuity (up to the full amount) designated as the base for the survivor annuity. To provide the survivor... first $3,600 of the designated base, plus 10 percent of the balance of the base. If a regular survivor... and former spouse at retirement) If the pro rata share for a former spouse is 75 percent, the base...
... annuity and qualified preretirement survivor annuity. 1.401(a)-20 Section 1.401(a)-20 Internal Revenue... Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)-20 Requirements of qualified joint and... purchase pension plan. A makes an in-service withdrawal of $20,000 attributable to voluntary...
... annuity and qualified preretirement survivor annuity. 1.401(a)-20 Section 1.401(a)-20 Internal Revenue... (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)-20 Requirements of qualified joint... purchase pension plan. A makes an in-service withdrawal of $20,000 attributable to voluntary...
... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity. 1.401(a)-20 Section 1.401(a)-20 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock...
Lockwood, Lee M.
Few retirees annuitize any wealth, a fact that has so far defied explanation within the standard framework of forward-looking, expected utility-maximizing agents. Bequest motives seem a natural explanation. Yet the prevailing view is that people with plausible bequest motives should annuitize part of their wealth, and thus that bequest motives cannot explain why most people do not annuitize any wealth. I show, however, that people with plausible bequest motives are likely to be better off not annuitizing any wealth at available rates. The evidence suggests that bequest motives play a central role in limiting the demand for annuities. PMID:22822300
12 CFR 250.411 - Interlocking relationships between member bank and variable annuity insurance company.
... and variable annuity insurance company. 250.411 Section 250.411 Banks and Banking FEDERAL RESERVE... between member bank and variable annuity insurance company. (a) The Board has recently been asked to... Investment Company Act of 1940 (15 U.S.C. 80), that sells variable annuities and (2) the board of...
5 CFR 841.706 - Increases on combined CSRS/FERS annuities.
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Increases on combined CSRS/FERS annuities... Adjustments § 841.706 Increases on combined CSRS/FERS annuities. (a) COLA's on combined CSRS/FERS annuities... computed by subtracting the initial monthly CSRS component from the initial monthly rate. (e) A retiree...
... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the...
20 CFR 228.22 - Entitlement to more than one survivor annuity.
... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Entitlement to more than one survivor annuity. 228.22 Section 228.22 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD... than one survivor annuity. If an individual is entitled to more than one survivor annuity, only...
26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.
... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Face-amount certificates-nontransferable annuity.... § 1.401-9 Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined...
... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Face-amount certificates-nontransferable annuity.... § 1.401-9 Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined...
... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Face-amount certificates-nontransferable annuity.... § 1.401-9 Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined...
... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Face-amount certificates-nontransferable annuity.... § 1.401-9 Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined...
An Introduction to Annuity, Charitable Remainder Trust, and Bequest Programs. Second Edition.
Information on annuity, charitable remainder trust, and bequest programs is presented. Attention is directed to the growth and basic premises of annuity and life income plans and the question of why an institution should include annuities and charitable trusts in a development program. The various types of plans and gifts and the tax advantages of…
5 CFR 831.671 - Proof of eligibility for a child's annuity.
... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Proof of eligibility for a child's... SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.671 Proof of eligibility for a child's annuity. (a) Proof of paternity. (1) A judicial determination of...
78 FR 18634 - ING Life Insurance and Annuity Company, et al; Notice of Application
... (``ING Life''), ING USA Annuity and Life Insurance Company (``ING USA''), ReliaStar Life Insurance Company of New York (``ReliaStar NY''), and Security Life of Denver Insurance Company (each a ``Company'' and together, the ``Companies''), Variable Annuity Account B of ING Life Insurance and Annuity...
5 CFR 846.304 - Computing FERS annuities for persons with CSRS service.
... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Computing FERS annuities for persons with... Effect of an Election To Become Subject to FERS § 846.304 Computing FERS annuities for persons with CSRS... in paragraph (a)(1) of this section is used in computing basic annuities under part 842, subpart D...
5 CFR 847.903 - How is the monthly reduction to the retirement annuity computed?
... retirement annuity computed? 847.903 Section 847.903 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT... EMPLOYEES OF NONAPPROPRIATED FUND INSTRUMENTALITIES Computing the Retirement Annuity for Employees Who Elect... reduction to the retirement annuity computed? (a) The reduction equals: (1) The difference in the...
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Computing FERS annuities for persons with... Effect of an Election To Become Subject to FERS § 846.304 Computing FERS annuities for persons with CSRS... in paragraph (a)(1) of this section is used in computing basic annuities under part 842, subpart D...
... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false Computed annuity exceeds the statutory maximum. 29.342 Section 29.342 Money and Finance: Treasury Office of the Secretary of the Treasury... Computed annuity exceeds the statutory maximum. (a) In cases in which the total computed annuity...
... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Computing FERS annuities for persons with... Effect of an Election To Become Subject to FERS § 846.304 Computing FERS annuities for persons with CSRS... in paragraph (a)(1) of this section is used in computing basic annuities under part 842, subpart D...
... 31 Money and Finance: Treasury 1 2013-07-01 2013-07-01 false Computed annuity exceeds the statutory maximum. 29.342 Section 29.342 Money and Finance: Treasury Office of the Secretary of the Treasury... Computed annuity exceeds the statutory maximum. (a) In cases in which the total computed annuity...
... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Computing FERS annuities for persons with... Effect of an Election To Become Subject to FERS § 846.304 Computing FERS annuities for persons with CSRS... in paragraph (a)(1) of this section is used in computing basic annuities under part 842, subpart D...
... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Computing FERS annuities for persons with... Effect of an Election To Become Subject to FERS § 846.304 Computing FERS annuities for persons with CSRS... in paragraph (a)(1) of this section is used in computing basic annuities under part 842, subpart D...
... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the...
... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the...
... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the...
... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the...
... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...
... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...
... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...
5 CFR 844.305 - Redetermination of disability annuity at age 62.
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Redetermination of disability annuity at...) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.305 Redetermination of disability annuity at age 62. Effective on...
5 CFR 831.1006 - Offset from disability or survivor annuity.
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Offset from disability or survivor...) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1006 Offset from disability or survivor annuity. (a) OPM will reduce the disability annuity (an annuity under 5 U.S.C. 8337) of...
5 CFR 844.302 - Computation of disability annuity before age 62.
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Computation of disability annuity before...) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.302 Computation of disability annuity before age 62. (a) For...
5 CFR 831.1208 - Termination of disability annuity because of recovery.
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Termination of disability annuity because... (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1208 Termination of disability annuity because of recovery. (a) Each annuitant receiving disability annuity from the Fund...