Joint and survivor annuity

Joint and survivor annuity(i) Determination of designated beneficiary. If the employee's benefit is paid in the form of a life annuity for the lives of the employee and a designated beneficiary, then the designated beneficiary is determined as of the annuity starting date.
(i)Determination of designated beneficiary.If the employee's benefit is paid in the form of a life annuity for the lives of the employee and a designated beneficiary, then the designated beneficiary is determined as of the annuity starting date.

Source

26 CFR § 1.401(a)(9)-6


Scoping language

None
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