Participating annuity contract.

(i) Participating annuity contract. An annuity contract is not treated as a contract described in paragraph (a)(7) of this A-17 merely because it provides for the payment of dividends described in A-14(c)(3) of 1.401(a)(9)-6.

Source

26 CFR § 1.401(a)(9)-6


Scoping language

None
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