Applicable percentage

Applicable percentage(A) Contracts without pre-annuity starting date death benefits. If, as described in paragraph (q)(3)(iii)(E) of this section, the contract does not provide for a pre-annuity starting date non-spousal death benefit, the applicable percentage is the percentage described in the table in paragraph (b)(3) of this section.
(A)Contracts without pre-annuity starting date death benefits.If, as described inparagraph (q)(3)(iii)(E)of this section, the contract does not provide for a pre-annuity starting date non-spousal death benefit, the applicable percentage is the percentage described in the table inparagraph (b)(3)of this section.

Source

26 CFR § 1.401(a)(9)-6


Scoping language

None
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