(g)For purposes of this section and sections 402, 403, and 404, the term “annuity” includes a face-amount certificate, as defined in section 2(a)(15) of the Investment Company Act of 1940 (15 U.S.C., sec. 80a–2); but does not include any contract or certificate issued after, which is transferable, if any person other than the trustee of a trust described inwhich is exempt from tax under section 501(a) is the owner of such contract or certificate. (h)Under regulations prescribed by the Secretary, and subject to the provisions of section 420, a pension or annuity plan may provide for the payment of benefits for sickness, accident, hospitalization, and medical expenses of retired employees, their spouses and their dependents, but only if—


26 USC § 401(g)

Scoping language

For purposes of this section
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