survivor annuity percentage
Defined in 2 places across 2 titles of the United States Code.
For purposes of clause (i), the term “survivor annuity percentage” means the percentage which the survivor annuity under the plan's qualified joint and survivor annuity bears to the annuity payable during the joint lives of the participant and the spouse.
Source
- 2007–present29 U.S.C. § 1055Labor · Requirement of joint and survivor annuity and preretirement survivor annuity · in this section
For purposes of subparagraph (A), the term “survivor annuity percentage” means the percentage which the survivor annuity under the plan's qualified joint and survivor annuity bears to the annuity payable during the joint lives of the participant and the spouse.
Source
- 2007–present26 U.S.C. § 417Internal Revenue Code · Definitions and special rules for purposes of minimum survivor annuity requirements · for purposes of this section