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66. Distribution of insurance contracts

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

Statement of Requirement: Rev. Rul. 60-84, 1960-1 C.B. 159

Sample Plan Language:

Subject to Article _____, Joint and Survivor Annuity Requirements, the contracts on a participant's life will be converted to cash or an annuity or distributed to the participant upon commencement of benefits.

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