Applicable percentage

Applicable percentage(A) Contracts without pre-annuity starting date death benefits. If, as described in paragraph (c)(2)(iv) of this A17, 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 A2(c) of this section.
(A)Contracts without pre-annuity starting date death benefits.If, as described in paragraph (c)(2)(iv) of this A17, 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 A2(c) of this section.

Source

26 CFR § 1.401(a)(9)-6


Scoping language

None
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