accrued benefit
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 411 — for purposes of this section
For purposes of this section, the term “accrued benefit” means—
(i) in the case of a defined benefit plan, the employee's accrued benefit determined under the plan and, except as provided in subsection (c)(3), expressed in the form of an annual benefit commencing at normal retirement age, or
(ii) in the case of a plan which is not a defined benefit plan, the balance of the employee's account.
26 U.S.C. § 414 — for purposes of this part
The term “accrued benefit” means—
(i) in the case of a defined benefit plan, the employee’s accrued benefit determined under the plan, and
(ii) in the case of a plan other than a defined benefit plan, the balance of the employee’s account under the plan.
29 U.S.C. § 1002 — for purposes of this subchapter (10 versions over time)
The term “accrued benefit” means—
(A) in the case of a defined benefit plan, the individual’s accrued benefit determined under the plan and, except as provided in section 1054(c)(3) of this title, expressed in the form of an annual benefit commencing at normal retirement age, or
(B) in the case of a plan which is an individual account plan, the balance of the individual’s account.