Annuity contract

(2) Annuity contract means a contract that is issued by an insurance company qualified to issue annuities in a State and that includes payment in the form of an annuity. See 1.401(f)-1(d)(2) and (e) for the definition of an annuity, and see 1.403(b)-8(c)(3) for a special rule for certain State plans. See also 1.403(b)-8(d) and 1.403(b)-9(a) for additional rules regarding the treatment of custodial accounts and retirement income accounts as annuity contracts.


26 CFR § 1.403(b)-2

Scoping language

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