(iv)Clauses (ii) and (iii) shall not apply in the case of a governmental plan or church plan. For purposes of this clause, the term “church plan” means a plan maintained by a church for church employees, and the term “church” means any church (as defined in) or qualified church-controlled organization (as defined in section 3121(w)(3)(B)). (D)For purposes of this paragraph, the life expectancy of an employee and the employee’s spouse (other than in the case of a life annuity) may be redetermined but not more frequently than annually.


26 USC § 401(a)(9)(C)(iv)

Scoping language

For purposes of this paragraph
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