eligible PBGC pension recipient

(4) Eligible PBGC pension recipient The term “eligible PBGC pension recipient” means, with respect to any month, any individual who— (A) has attained age 55 as of the first day of such month, and (B) is receiving a benefit for such month any portion of which is paid by the Pension Benefit Guaranty Corporation under title IV of the Employee Retirement Income Security Act of 1974.


26 USC § 35(c)(4)

Scoping language

For purposes of this section
Is this correct? or