annuity starting date
Defined in 2 places across 2 titles of the United States Code.
The term “annuity starting date” means—
(i) the first day of the first period for which an amount is payable as an annuity, or
(ii) in the case of a benefit not payable in the form of an annuity, the first day on which all events have occurred which entitle the participant to such benefit.
Same definition in 2 sections
- 1994–present26 U.S.C. § 417Internal Revenue Code · Definitions and special rules for purposes of minimum survivor annuity requirements · for purposes of this section
- 2013–present29 U.S.C. § 1055Labor · Requirement of joint and survivor annuity and preretirement survivor annuity · for purposes of this section
(A) The term "annuity starting date" means—
(i) the first day of the first period for which an amount is payable as an annuity, or
(ii) in the case of a benefit not payable in the form of an annuity, the first day on which all events have occurred which entitle the participant to such benefit.
(B) For purposes of subparagraph (A), the first day of the first period for which a benefit is to be received by reason of disability shall be treated as the annuity starting date only if such benefit is not an auxiliary benefit.
Source
- 1994–201929 U.S.C. § 1055Labor · Requirement of joint and survivor annuity and preretirement survivor annuity · for purposes of this section