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48 . Conflicts with annuity contracts

0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Statement of Requirement: Reg. § 1.401(a)-20, Q&A-2

Sample Plan Language:

The terms of any annuity contract purchased and distributed by the plan to a participant or spouse shall comply with the requirements of this plan. In the event of any conflict between the terms of this Plan and the terms of any annuity contract or investment under the Plan or any other document incorporated by reference under the Plan, the terms of the Plan will govern.

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▸Contents — 0325 Publ 6088 (PDF)
0325 Publ 6088 (PDF)

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