eligible PBGC pension recipient
Defined in 1 place of the United States Code.
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.
Source
- 2013–present26 U.S.C. § 35Internal Revenue Code · Health insurance costs of eligible individuals · for purposes of this section
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.
For purposes of this section—
Source
- 2002–202226 U.S.C. § 35Internal Revenue Code · Health insurance costs of eligible individuals · for purposes of this section