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46. Joint and Survivor Annuity, Qualified Optional Survivor Annuity, and Preretirement…

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States

Statement of Requirement: IRC 401(a)(11) and IRC 417; Treas. Regs. 1.401(a)- 20, 1.417(e)-1 and 1.417(a)(3)-1; Notice 2007-7; Notice 2008-30; Notice 2014-19; Notice 2015-86; Rev. Rul. 2013-17

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Article _____. JOINT AND SURVIVOR ANNUITY REQUIREMENTS.

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▸Contents — Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

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