Interest credit.

(A) Interest credit. Subject to other rules in this paragraph (d), an interest credit for purposes of this paragraph (d) and section 411(b)(5)(B) means the following adjustments to a participant's accumulated benefit under a statutory hybrid benefit formula, to the extent not conditioned on current service and not made on account of imputed service (as defined in 1.401(a)(4)-11(d)(3)(ii)(B)) -


26 CFR § 1.411(b)(5)-1

Scoping language

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