Multiple beneficiaries.

(5) Multiple beneficiaries. If an employee has more than one designated beneficiary under a QLAC, the rules in A-2(a) of 1.401(a)(9)-8 apply for purposes of paragraphs (c)(1) and (c)(2) of this A-17.

Source

26 CFR § 1.401(a)(9)-6


Scoping language

None
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