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EMPLOYEE PLANS

Internal Revenue Bulletin 2012-8 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2012–3, page 383. Application of survivor annuity requirements to deferred annuity contracts under a defined contribution plan. This ruling describes how the qualified joint and survivor annuity (“QJSA”) and the qualified preretirement survivor annuity

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2012-8
Internal Revenue Bulletin 2012-8

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