CCA 200851057
Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements
ID: CCA_2008101514464056 Number: 200851057
Release Date: 12/19/2008
Office: ---
UILC: 417.00-00
From: ---
Sent: Wednesday, October 15, 2008 2:46:41 PM
To: ---
Cc:
Subject: RE: non- MAP question
---
The short answer is that dc plans have to do the financial effect part of the reg, but whatever is in the dc account balance is what the participant gets. So, it is all worth the same thing in a dc plan -- whatever is in the account.
---
Source: view the official PDF
Nearby sections (25 sections)
- cca-200851069 · Taxes on Failure to Meet Minimum Funding Standards
- cca-200851068 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200851067 · Filing of Waiver by Fiduciary
- cca-200851066 · Notice of Deficiency
- cca-200851065 · Tax Treatment Determined At Partnership Level
- cca-200851064 · Notice of Deficiency
- cca-200851063 · Notice of Deficiency
- cca-200851062 · Definition of Underpayment
- cca-200851061 · ADMINISTRATION
- cca-200851060 · Exchanges of Insurance Policies
- cca-200851059 · Agricultural Labor
- cca-200851058 · Section 501(c)(7), (9), (17), or (20) Organizations…
- cca-200851057 · Definitions and Special Rules for Purposes of Minimum…
- cca-200851056 · Interest on Interest and Penalties (1939 Code)
- cca-200851055 · Levy and Distraint
- cca-200851054 · Other Terms Relating to Capital Gains and Losses
- cca-200851053 · Determination v. No Determination
- cca-200851052 · Gains or Losses From Certain Terminations
- cca-200851051 · Right or Obligation With Respect to Personal Property
- cca-200851050 · Worthless Securities
- cca-200851049 · Additional First Year Depreciation
- cca-200851048 · Determination v. No Determination
- cca-200851047 · Trade or Business (Reference to Section 162)
- cca-200851046 · Common Parent Agent for Subsidiaries
- cca-200850033 · Employers v. Not Employers