Benefit commencement date

Benefit commencement date(i) In general. Except as provided in paragraph (e)(4)(ii) of this section, a benefit commences for purposes of this paragraph (e) on the first day of the period for which the benefit is paid under the plan.
(i)In general.Except as provided inparagraph (e)(4)(ii)of this section, a benefit commences for purposes of this paragraph (e) on the first day of the period for which the benefit is paid under the plan.

Source

26 CFR § 1.401(l)-3


Scoping language

None
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