Qualified social security supplement.

Qualified social security supplement. If a plan uses a qualified social security supplement, as defined in 1.401(a)(4)12, to provide an aggregate benefit at retirement before social security retirement age that is a uniform percentage of average annual compensation, benefits will be considered to commence on the first day of the period for which the qualified social security supplement is no longer payable. In order for this paragraph (e)(4)(ii) to apply, the uniform percentage must be equal to the excess benefit percentage in the case of an excess plan or the gross benefit percentage in the case of an offset plan.


26 CFR § 1.401(l)-3

Scoping language

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