Social security supplements.

(A) Social security supplements. Although a social security supplement described in section 411(a)(9) and 1.411(a)-7(c)(4) may be an ancillary benefit, it is included in determining the annual benefit because it is payable upon retirement and therefore is directly related to retirement income benefits.

Source

26 CFR § 1.415(b)-1


Scoping language

None
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