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Sample records for 403b tax-sheltered annuity

  1. 75 FR 65567 - Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-26

    ... guidance on section 403(b) contracts of public schools and tax-exemptorganizations described in section 501... was thesubject of FR Doc. 07-3649, is corrected as follows: On page 41138, column 2, in the...

  2. 75 FR 65566 - Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-26

    ... the Federal Register on Thursday, July 26, 2007 (72 FR 41128) providing updated guidance on section 403(b) contracts of public schools and tax-exempt organizations described in section 501(c)(3)....

  3. Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

    ERIC Educational Resources Information Center

    Gordon, David E.; Spuehler, Donald R.

    1991-01-01

    The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

  4. 26 CFR 20.2039-2 - Annuities under “qualified plans” and section 403(b) annuity contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 403(b) annuity contracts. 20.2039-2 Section 20.2039-2 Internal Revenue INTERNAL REVENUE SERVICE... AUGUST 16, 1954 Gross Estate § 20.2039-2 Annuities under “qualified plans” and section 403(b) annuity... (a “qualified plan”), the exclusion is subject to the limitation described in § 20.2039-3...

  5. 26 CFR 20.2039-2 - Annuities under “qualified plans” and section 403(b) annuity contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 403(b) annuity contracts. 20.2039-2 Section 20.2039-2 Internal Revenue INTERNAL REVENUE SERVICE... AUGUST 16, 1954 Gross Estate § 20.2039-2 Annuities under “qualified plans” and section 403(b) annuity... (a “qualified plan”), the exclusion is subject to the limitation described in § 20.2039-3...

  6. 26 CFR 1.403(b)-0 - Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 501(c)(3) organization or a public school. 1.403(b)-0 Section 1.403(b)-0 Internal Revenue INTERNAL... 501(c)(3) organization or a public school. This section lists the headings that appear in §§ 1.403(b... purchased by a section 501(c)(3) organization or a public school. § 1.403(b)-2Definitions. (a)...

  7. 26 CFR 1.403(b)-3 - Exclusion for contributions to purchase section 403(b) contracts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Exclusion for contributions to purchase section..., Stock Bonus Plans, Etc. § 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts... purchase of an annuity contract for an employee are excluded from the gross income of the employee...

  8. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Confidential corporate tax shelters. 301.6111-2....6111-2 Confidential corporate tax shelters. (a) In general. (1) Under section 6111(d) and this section, a confidential corporate tax shelter is treated as a tax shelter subject to the requirements...

  9. 26 CFR 1.403(b)-4 - Contribution limitations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... an individual annuity insurance policy for Individual D that would otherwise be a section 403(b... policy. Employer includes $2,000 in D's gross income as wages for 2006 and, to the extent of the amount... account, instead of an individual annuity insurance policy. (ii) Conclusion. The conclusion is the same...

  10. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... before February 28, 2003, are contained in § 301.6111-2T in effect prior to February 28, 2003 (see 26 CFR...; and (iii) For which the tax shelter promoters may receive fees in excess of $100,000 in the aggregate... tax shelter promoter (or other person who would be responsible for registration under this...

  11. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... before February 28, 2003, are contained in § 301.6111-2T in effect prior to February 28, 2003 (see 26 CFR...; and (iii) For which the tax shelter promoters may receive fees in excess of $100,000 in the aggregate... tax shelter promoter (or other person who would be responsible for registration under this...

  12. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... before February 28, 2003, are contained in § 301.6111-2T in effect prior to February 28, 2003 (see 26 CFR...; and (iii) For which the tax shelter promoters may receive fees in excess of $100,000 in the aggregate... tax shelter promoter (or other person who would be responsible for registration under this...

  13. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... borrowed on a recourse basis, from any person who participated in the organization, sale, or management of... in the tax shelter are first offered for sale, then any person who participates in the management of... opinion relating to the tax shelter; (5) Preparation of an appraisal relating to the tax shelter;...

  14. 12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Installment sale of tax-shelter programs as....124 Installment sale of tax-shelter programs as “arranging” for credit. (a) The Board has been asked whether the sale by brokers and dealers of tax-shelter programs containing a provision that payment...

  15. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Questions and answers relating to tax shelter registration. 301.6111-1T Section 301.6111-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records §...

  16. 75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ...This document contains correcting amendments to IRS regulations providing guidance under 4965 of the Internal Revenue Code, relating to entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties; sections 6033(a)(2) and 6011(g), relating to certain disclosure obligations with respect to such transactions; and......

  17. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... pensions. 1627.7 Section 1627.7 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL... accounts and pensions. No provision contained in this part shall be construed to affect any payment by a..., retirement account, or pension fund....

  18. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... pensions. 1627.7 Section 1627.7 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL... accounts and pensions. No provision contained in this part shall be construed to affect any payment by a..., retirement account, or pension fund....

  19. 26 CFR 1.403(b)-8 - Funding.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a)...

  20. 26 CFR 1.403(b)-8 - Funding.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a)...

  1. 26 CFR 1.403(b)-8 - Funding.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a)...

  2. 26 CFR 1.403(b)-8 - Funding.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a) Investments....

  3. 26 CFR 1.403(b)-8 - Funding.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a)...

  4. The Aftermath of the New 403(b) Regulations

    ERIC Educational Resources Information Center

    Lowder, Eleanor

    2009-01-01

    In late July 2007, the Internal Revenue Service dropped a bombshell in the form of new 403(b) regulations, which present great challenges for public school districts and community colleges. The challenge for employees participating in 403(b) plans is the new environment created by the requirement that 403(b) programs in existence since 1961…

  5. 26 CFR 1.403(b)-10 - Miscellaneous provisions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Miscellaneous provisions. 1.403(b)-10 Section 1.403(b)-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-10...

  6. 26 CFR 1.403(b)-5 - Nondiscrimination rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Nondiscrimination rules. 1.403(b)-5 Section 1.403(b)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-5 Nondiscrimination rules. (a) Nondiscrimination rules...

  7. 26 CFR 1.403(b)-11 - Applicable dates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Applicable dates. 1.403(b)-11 Section 1.403(b)-11...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-11 Applicable dates...(c)(2) does not apply to a contract issued before September 24, 2007. (g) Special rule for...

  8. 26 CFR 1.403(b)-11 - Applicable dates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Applicable dates. 1.403(b)-11 Section 1.403(b)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-11 Applicable dates....

  9. 26 CFR 1.403(b)-3 - Exclusion for contributions to purchase section 403(b) contracts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... includible in an employee's gross income at the time the cash would have been includible in the employee's...)(12) (relating to nondiscrimination requirements, including universal availability). See § 1.403(b)-5... available under the plan, and the time and form under which benefit distributions would be made....

  10. Paying for individual health insurance through tax-sheltered cafeteria plans.

    PubMed

    Hall, Mark A; Monahan, Amy B

    2010-01-01

    When employees without group health insurance buy individual coverage, they do so using after-tax income--costing them from 20% to 50% more than others pay for equivalent coverage. Prior to the passage of the Patient Protection and Affordable Care Act (PPACA), several states promoted a potential solution that would allow employees to buy individual insurance through tax-sheltered payroll deduction. This technical but creative approach would allow insurers to combine what is known as "list-billing" with a Section 125 "cafeteria plan." However, these state-level reform attempts have failed to gain significant traction because state small-group reform laws and federal restrictions on medical underwriting cloud the legality of tax-sheltered list-billing. Several authorities have taken the position that insurance paid for through a cafeteria plan must meet the nondiscrimination requirements of the Health Insurance Portability and Accountability Act with respect to eligibility, premiums, and benefits. The recently enacted Patient Protection and Affordable Care Act addresses some of the legal uncertainty in this area, but much remains. For health reform to have its greatest effect, federal regulators must clarify whether individual health insurance can be purchased on a pre-tax basis through a cafeteria plan. PMID:21155419

  11. 26 CFR 1.403(b)-10 - Miscellaneous provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Miscellaneous provisions. 1.403(b)-10 Section 1.403(b)-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. §...

  12. 26 CFR 1.403(b)-4 - Contribution limitations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... purposes of section 72. See also § 1.403(b)-3(a)(4) and paragraph (f)(4) of this section for additional... distribution made from a separate account under paragraph (f)(2) of this section or made under paragraph (f)(4... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Contribution limitations. 1.403(b)-4 Section...

  13. 26 CFR 1.403(b)-4 - Contribution limitations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... purposes of section 72. See also § 1.403(b)-3(a)(4) and paragraph (f)(4) of this section for additional... distribution made from a separate account under paragraph (f)(2) of this section or made under paragraph (f)(4... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Contribution limitations. 1.403(b)-4 Section...

  14. Making a 403(b) Checklist--and Checking It Twice

    ERIC Educational Resources Information Center

    Blinn, Linda Segal

    2013-01-01

    The prospect of an IRS 403(b) audit can be daunting, but as the old saying goes, knowing is half the battle. Understanding what to expect during the audit process and having the proper internal controls are the keys to avoiding stress. As part of a traditional IRS 403(b) plan audit, the Internal Revenue Service has requested that plan sponsors…

  15. 26 CFR 1.403(b)-11 - Applicable dates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Applicable dates. 1.403(b)-11 Section 1.403(b)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. §...

  16. 26 CFR 1.403(b)-11 - Applicable dates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Applicable dates. 1.403(b)-11 Section 1.403(b)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. §...

  17. 12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... and gas exploration programs, real estate syndications (except real estate investment trusts), citrus... GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) CREDIT BY BROKERS AND DEALERS (REGULATION T... been asked whether the sale by brokers and dealers of tax-shelter programs containing a provision...

  18. 12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... exploration programs, real estate syndications (except real estate investment trusts), citrus grove... GOVERNORS OF THE FEDERAL RESERVE SYSTEM CREDIT BY BROKERS AND DEALERS (REGULATION T) Interpretations § 220... whether the sale by brokers and dealers of tax-shelter programs containing a provision that payment...

  19. 12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... exploration programs, real estate syndications (except real estate investment trusts), citrus grove... GOVERNORS OF THE FEDERAL RESERVE SYSTEM CREDIT BY BROKERS AND DEALERS (REGULATION T) Interpretations § 220... whether the sale by brokers and dealers of tax-shelter programs containing a provision that payment...

  20. 12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... and gas exploration programs, real estate syndications (except real estate investment trusts), citrus... GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) CREDIT BY BROKERS AND DEALERS (REGULATION T... been asked whether the sale by brokers and dealers of tax-shelter programs containing a provision...

  1. 26 CFR 1.403(b)-2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... benefit under the contract. (13) Plan means a plan as described in § 1.403(b)-3(b)(3). (14) Public school... performing services for a public school; (B) A section 501(c)(3) organization with respect to any employee of... 414(e)(5)(A) when performing services in the exercise of his or her ministry. (10) Employee...

  2. 26 CFR 1.403(b)-5 - Nondiscrimination rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...)(1)(ii) and (b) of this section). (b) Universal availability required for section 403(b) elective... election, the period of time during which an election may be made, and any other conditions on elections. A... under the contract with the largest limitation, and applies to part-time employees as well as...

  3. 26 CFR 1.403(b)-11 - Applicable dates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., 2009: (i) Employees who make a one-time election to participate in a governmental plan described in... fail to satisfy § 1.403(b)-5(b) (relating to universal availability) as a result of that exclusion... the time of the exchange. (h) Special rule for coordination with regulations under section...

  4. 26 CFR 20.2039-2 - Annuities under “qualified plans” and section 403(b) annuity contracts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... contracts. (a) Section 2039(c) exclusion. In general, in the case of a decedent dying after December 31... to lump sum distributions paid with respect to a decedent dying after December 31, 1976, and...

  5. 26 CFR 20.2039-2 - Annuities under “qualified plans” and section 403(b) annuity contracts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... contracts. (a) Section 2039(c) exclusion. In general, in the case of a decedent dying after December 31... to lump sum distributions paid with respect to a decedent dying after December 31, 1976, and...

  6. 26 CFR 20.2039-2 - Annuities under “qualified plans” and section 403(b) annuity contracts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... contracts. (a) Section 2039(c) exclusion. In general, in the case of a decedent dying after December 31... to lump sum distributions paid with respect to a decedent dying after December 31, 1976, and...

  7. 26 CFR 1.403(b)-6 - Timing of distributions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ERISA and 29 CFR 2550.408b-1 of the Department of Labor regulations concerning additional requirements... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Timing of distributions and benefits. 1.403(b)-6 Section 1.403(b)-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  8. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... is not an actual distribution for purposes of § 1.403(b)-6, as provided at § 1.72(p)-1, Q&A-12 and Q... account ceases to be a section 403(b) contract. See also § 1.72(p)-1, Q&A-15, and § 35.3405(c)-1, Q&A-11... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Taxation of distributions and benefits....

  9. Annuity-estimating program

    NASA Technical Reports Server (NTRS)

    Jillie, D. W.

    1979-01-01

    Program computes benefits and other relevant factors for Federal Civil Service employees. Computed information includes retirement annuity, survivor annuity for each retirement annuity, highest average annual consecutive 3-year salary, length of service including credit for unused sick leave, amount of deposit and redeposit plus interest.

  10. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of distributions and benefits. 1.403(b... Taxation of distributions and benefits. (a) General rules for when amounts are included in gross income... arrangements and other eligible retirement plans—(1) Timing of taxation of rollovers. In accordance...

  11. 5 CFR 831.1210 - Annuity rights after a disability annuity terminates.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity rights after a disability annuity...) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1210 Annuity rights after a disability annuity terminates. (a) An individual is entitled to an immediate annuity when the...

  12. 5 CFR 844.403 - Annuity rights after a disability annuity terminates.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity rights after a disability annuity... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Termination and Reinstatement of Disability Annuity § 844.403 Annuity rights after a disability annuity terminates. (a) When...

  13. 5 CFR 831.673 - Rates of child annuities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986,...

  14. 5 CFR 831.673 - Rates of child annuities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986,...

  15. 5 CFR 831.673 - Rates of child annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986,...

  16. 5 CFR 831.673 - Rates of child annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986,...

  17. 5 CFR 831.673 - Rates of child annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986,...

  18. 5 CFR 831.1210 - Annuity rights after a disability annuity terminates.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Annuity rights after a disability annuity terminates. 831.1210 Section 831.1210 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1210 Annuity rights after a disability annuity terminates. (a)...

  19. 5 CFR 831.1210 - Annuity rights after a disability annuity terminates.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Annuity rights after a disability annuity terminates. 831.1210 Section 831.1210 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1210 Annuity rights after a disability annuity terminates. (a)...

  20. 5 CFR 1650.14 - Annuities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... SAVINGS PLAN Post-Employment Withdrawals § 1650.14 Annuities. (a) A participant electing a full post... event that a minimum distribution is required before the date of the first annuity payment, the TSP...

  1. 5 CFR 1650.14 - Annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... SAVINGS PLAN Post-Employment Withdrawals § 1650.14 Annuities. (a) A participant electing a full post... event that a minimum distribution is required before the date of the first annuity payment, the TSP...

  2. 26 CFR 20.2039-1 - Annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... decedent's gross estate includes under section 2039(a) and (b) the value of an annuity or other payment... extent that the value of the annuity or other payment is attributable to contributions made by the... (a) and (b) applies to the value of an annuity or other payment receivable by any beneficiary...

  3. 20 CFR 218.41 - When a child annuity ends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true When a child annuity ends. 218.41 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.41 When a child annuity ends. A child annuity ends with the earliest of— (a) The last day of the month before the month in which the...

  4. 20 CFR 218.14 - When a child annuity begins.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest...

  5. 20 CFR 218.14 - When a child annuity begins.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest...

  6. 20 CFR 218.14 - When a child annuity begins.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest...

  7. 20 CFR 218.41 - When a child annuity ends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true When a child annuity ends. 218.41 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.41 When a child annuity ends. A child annuity ends with the earliest of— (a) The last day of the month before the month in which the...

  8. 20 CFR 218.41 - When a child annuity ends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false When a child annuity ends. 218.41 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.41 When a child annuity ends. A child annuity ends with the earliest of— (a) The last day of the month before the month in which the...

  9. 20 CFR 218.41 - When a child annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a child annuity ends. 218.41 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.41 When a child annuity ends. A child annuity ends with the earliest of— (a) The last day of the month before the month in which the...

  10. 20 CFR 218.14 - When a child annuity begins.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest...

  11. 20 CFR 218.14 - When a child annuity begins.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest...

  12. 5 CFR 831.1210 - Annuity rights after a disability annuity terminates.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Annuity rights after a disability annuity terminates. 831.1210 Section 831.1210 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1210 Annuity rights after...

  13. 5 CFR 842.612 - Post-retirement election of a fully reduced annuity or one-half reduced annuity to provide a...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... reduced annuity or one-half reduced annuity to provide a current spouse annuity. 842.612 Section 842.612 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL... reduced annuity or one-half reduced annuity to provide a current spouse annuity. (a) Except as provided...

  14. 5 CFR 843.313 - Elections between survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Elections between survivor annuities. 843... Former Spouse Benefits § 843.313 Elections between survivor annuities. (a) A current spouse annuity... spouse annuity based on an election under § 842.612 only upon electing this current spouse...

  15. 5 CFR 843.313 - Elections between survivor annuities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Elections between survivor annuities. 843... Former Spouse Benefits § 843.313 Elections between survivor annuities. (a) A current spouse annuity... spouse annuity based on an election under § 842.612 only upon electing this current spouse...

  16. 5 CFR 837.702 - Offset from supplemental survivor annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Offset from supplemental survivor annuity. 837.702 Section 837.702 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... survivor annuity. (a) OPM will reduce a supplemental survivor annuity (an annuity under 5 U.S.C....

  17. 20 CFR 228.20 - Reduction for an employee annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Reduction for an employee annuity. 228.20 Section 228.20 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.20 Reduction for an employee annuity....

  18. 20 CFR 228.20 - Reduction for an employee annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Reduction for an employee annuity. 228.20 Section 228.20 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.20 Reduction for an employee annuity....

  19. 20 CFR 228.20 - Reduction for an employee annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Reduction for an employee annuity. 228.20 Section 228.20 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.20 Reduction for an employee annuity....

  20. 20 CFR 228.20 - Reduction for an employee annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Reduction for an employee annuity. 228.20 Section 228.20 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.20 Reduction for an employee annuity....

  1. 20 CFR 228.20 - Reduction for an employee annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Reduction for an employee annuity. 228.20 Section 228.20 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.20 Reduction for an employee annuity....

  2. 5 CFR 837.502 - Reinstatement of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) Amount of reinstated annuity. The amount of an annuity reinstated under the provisions of paragraph (a)(2.... (a) When appropriate. (1) When an annuity was terminated because of reemployment under the provisions... the provisions of § 837.203 of this part, the annuity that was suspended will be reinstated...

  3. 5 CFR 843.313 - Elections between survivor annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Former Spouse Benefits § 843.313 Elections between survivor annuities. (a) A current spouse annuity cannot be reinstated under § 843.305 unless— (1) The surviving spouse elects to receive the reinstated current spouse annuity instead of any other payments (except any accrued but unpaid annuity and any...

  4. 5 CFR 831.645 - Elections between survivor annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... annuities. (a) A current spouse annuity cannot be reinstated under § 831.644 unless— (1) The surviving spouse elects to receive the reinstated current spouse annuity instead of any other payments (except any... Fund. (b) A current spouse is entitled to a current spouse annuity based on an election under §...

  5. 5 CFR 831.645 - Elections between survivor annuities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... annuities. (a) A current spouse annuity cannot be reinstated under § 831.644 unless— (1) The surviving spouse elects to receive the reinstated current spouse annuity instead of any other payments (except any... Fund. (b) A current spouse is entitled to a current spouse annuity based on an election under §...

  6. 5 CFR 843.313 - Elections between survivor annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Former Spouse Benefits § 843.313 Elections between survivor annuities. (a) A current spouse annuity cannot be reinstated under § 843.305 unless— (1) The surviving spouse elects to receive the reinstated current spouse annuity instead of any other payments (except any accrued but unpaid annuity and any...

  7. 5 CFR 843.313 - Elections between survivor annuities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Former Spouse Benefits § 843.313 Elections between survivor annuities. (a) A current spouse annuity cannot be reinstated under § 843.305 unless— (1) The surviving spouse elects to receive the reinstated current spouse annuity instead of any other payments (except any accrued but unpaid annuity and any...

  8. 5 CFR 831.645 - Elections between survivor annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... annuities. (a) A current spouse annuity cannot be reinstated under § 831.644 unless— (1) The surviving spouse elects to receive the reinstated current spouse annuity instead of any other payments (except any... Fund. (b) A current spouse is entitled to a current spouse annuity based on an election under §...

  9. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408-3 Individual retirement annuities. (a) In general. An individual retirement annuity is an annuity contract or endowment contract... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Individual retirement annuities. 1.408-3...

  10. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408-3 Individual retirement annuities. (a) In general. An individual retirement annuity is an annuity contract or endowment... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Individual retirement annuities. 1.408-3...

  11. 5 CFR 844.301 - Commencing date of disability annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Commencing date of disability annuity... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.301 Commencing date of disability annuity. A disability annuity under this...

  12. 5 CFR 844.301 - Commencing date of disability annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Commencing date of disability annuity... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.301 Commencing date of disability annuity. A disability annuity under this...

  13. 5 CFR 844.301 - Commencing date of disability annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Commencing date of disability annuity... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.301 Commencing date of disability annuity. A disability annuity under this...

  14. 5 CFR 844.301 - Commencing date of disability annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Commencing date of disability annuity... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.301 Commencing date of disability annuity. A disability annuity under this...

  15. 5 CFR 844.301 - Commencing date of disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Commencing date of disability annuity... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.301 Commencing date of disability annuity. A disability annuity under this...

  16. 5 CFR 1650.14 - Annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... interest in the participant. (iii) A participant can establish that a person not described in paragraph (d... paragraph (d)(3)(i) of this section). (4) Either a single life or joint (with spouse) life annuity with... annuities, as indicated: (1) Cash refund. This feature provides that, if the participant (and...

  17. 22 CFR 19.10-5 - Reduced annuity with additional survivor annuity to spouse or former spouse.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... effective prior to the principal's retirement, shall be reduced as necessary by PER/ER/RET after the... the regular survivor annuity because the participant is required to pay it's full cost by deduction... principal's full annuity counting any supplemental annuity or recomputation of annuity because of...

  18. 22 CFR 19.10-5 - Reduced annuity with additional survivor annuity to spouse or former spouse.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... effective prior to the principal's retirement, shall be reduced as necessary by PER/ER/RET after the... the regular survivor annuity because the participant is required to pay it's full cost by deduction... principal's full annuity counting any supplemental annuity or recomputation of annuity because of...

  19. 22 CFR 19.10-5 - Reduced annuity with additional survivor annuity to spouse or former spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... effective prior to the principal's retirement, shall be reduced as necessary by PER/ER/RET after the... the regular survivor annuity because the participant is required to pay it's full cost by deduction... principal's full annuity counting any supplemental annuity or recomputation of annuity because of...

  20. 22 CFR 19.10-5 - Reduced annuity with additional survivor annuity to spouse or former spouse.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... effective prior to the principal's retirement, shall be reduced as necessary by PER/ER/RET after the... the regular survivor annuity because the participant is required to pay it's full cost by deduction... principal's full annuity counting any supplemental annuity or recomputation of annuity because of...

  1. 22 CFR 19.10-5 - Reduced annuity with additional survivor annuity to spouse or former spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... effective prior to the principal's retirement, shall be reduced as necessary by PER/ER/RET after the... the regular survivor annuity because the participant is required to pay it's full cost by deduction... principal's full annuity counting any supplemental annuity or recomputation of annuity because of...

  2. 5 CFR 1650.14 - Annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... SAVINGS PLAN Post-Employment Withdrawals § 1650.14 Annuities. (a) A participant electing a full post... applicable minimum distribution requirement of the Internal Revenue Code. In the event that a...

  3. 5 CFR 837.504 - Redetermined annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ....504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.504 Redetermined annuity. (a) Title requirements. (1) A reemployed annuitant is entitled, on separation, or conversion to...

  4. 5 CFR 837.503 - Supplemental annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ....503 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.503 Supplemental annuity. (a) Title requirements. A reemployed annuitant is entitled, on separation, or conversion to...

  5. 5 CFR 837.504 - Redetermined annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ....504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.504 Redetermined annuity. (a) Title requirements. (1) A reemployed annuitant is entitled, on separation, or conversion to...

  6. 5 CFR 837.503 - Supplemental annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ....503 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.503 Supplemental annuity. (a) Title requirements. A reemployed annuitant is entitled, on separation, or conversion to...

  7. 17 CFR 270.22e-1 - Exemption from section 22(e) of the Act during annuity payment period of variable annuity...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) of the Act during annuity payment period of variable annuity contracts participating in certain... from section 22(e) of the Act during annuity payment period of variable annuity contracts participating... payment period of variable annuity contracts participating in such account, be exempt from the...

  8. 17 CFR 270.22e-1 - Exemption from section 22(e) of the Act during annuity payment period of variable annuity...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) of the Act during annuity payment period of variable annuity contracts participating in certain... from section 22(e) of the Act during annuity payment period of variable annuity contracts participating... payment period of variable annuity contracts participating in such account, be exempt from the...

  9. 5 CFR 831.614 - Election of a self-only annuity or partially reduced annuity by married employees and Members.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Election of a self-only annuity or... Annuities Elections at the Time of Retirement § 831.614 Election of a self-only annuity or partially reduced annuity by married employees and Members. (a) A married employee may not elect a self-only annuity or...

  10. 5 CFR 841.703 - Increases on basic annuities and survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... chapter (the special provision for air traffic controllers); (5) Retirees who retired under § 842.210 of... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-GENERAL ADMINISTRATION Cost-of-Living Adjustments § 841.703 Increases on basic annuities and survivor annuities. (a) Except as provided in §§...

  11. Help Is Available on Tax-Deferred Annuity Programs.

    ERIC Educational Resources Information Center

    School Administrator, 1985

    1985-01-01

    Briefly reviews different types of tax-deferred annuities (TDA's) and describes the National Education Association's TDA Studies--comparative analyses of specific fixed, variable, and qualified mutual fund annuity packages. (PGD)

  12. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  13. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  14. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  15. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  16. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  17. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  18. 5 CFR 831.645 - Elections between survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Elections between survivor annuities. 831... REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Eligibility § 831.645 Elections between survivor... Fund. (b) A current spouse is entitled to a current spouse annuity based on an election under §...

  19. 5 CFR 831.645 - Elections between survivor annuities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Elections between survivor annuities. 831... REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Eligibility § 831.645 Elections between survivor... Fund. (b) A current spouse is entitled to a current spouse annuity based on an election under §...

  20. 5 CFR 842.504 - Amount of annuity supplement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Amount of annuity supplement. 842.504 Section 842.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Annuity Supplement § 842.504...

  1. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  2. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  3. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  4. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Pensions and life annuities. 521.111 Section... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the...

  5. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  6. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the...

  7. 5 CFR 831.1005 - Offset from nondisability annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Offset from nondisability annuity. 831.1005 Section 831.1005 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1005 Offset from nondisability annuity. (a) OPM will reduce the annuity of an individual...

  8. 5 CFR 831.1005 - Offset from nondisability annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Offset from nondisability annuity. 831.1005 Section 831.1005 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1005 Offset from nondisability annuity. (a) OPM will reduce the annuity of an individual...

  9. 29 CFR 4044.71 - Valuation of annuity benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Valuation of annuity benefits. 4044.71 Section 4044.71... ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS Valuation of Benefits and Assets Non-Trusteed Plans § 4044.71 Valuation of annuity benefits. The value of a benefit which is to be paid as an annuity is the cost...

  10. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the...

  11. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the...

  12. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  13. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the...

  14. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  15. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  16. 5 CFR 844.303 - Minimum disability annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Minimum disability annuity. 844.303... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.303 Minimum disability annuity. Notwithstanding any other provision of this part, an...

  17. 5 CFR 844.303 - Minimum disability annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Minimum disability annuity. 844.303... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.303 Minimum disability annuity. Notwithstanding any other provision of this part, an...

  18. 5 CFR 831.1211 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Reinstatement of disability annuity. 831... REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a) When a disability annuity stops, the individual must again prove that he or she meets the...

  19. 5 CFR 844.303 - Minimum disability annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Minimum disability annuity. 844.303... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.303 Minimum disability annuity. Notwithstanding any other provision of this part, an...

  20. 5 CFR 831.1211 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Reinstatement of disability annuity. 831... REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a) When a disability annuity stops, the individual must again prove that he or she meets the...

  1. 5 CFR 844.404 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Reinstatement of disability annuity. 844... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Termination and Reinstatement of Disability Annuity § 844.404 Reinstatement of disability annuity. (a) When a disability...

  2. 5 CFR 844.404 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Reinstatement of disability annuity. 844... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Termination and Reinstatement of Disability Annuity § 844.404 Reinstatement of disability annuity. (a) When a disability...

  3. 5 CFR 844.404 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Reinstatement of disability annuity. 844... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Termination and Reinstatement of Disability Annuity § 844.404 Reinstatement of disability annuity. (a) When a disability...

  4. 5 CFR 831.1211 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Reinstatement of disability annuity. 831... REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a) When a disability annuity stops, the individual must again prove that he or she meets the...

  5. 5 CFR 844.404 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Reinstatement of disability annuity. 844... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Termination and Reinstatement of Disability Annuity § 844.404 Reinstatement of disability annuity. (a) When a disability...

  6. 5 CFR 831.1211 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Reinstatement of disability annuity. 831... REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a) When a disability annuity stops, the individual must again prove that he or she meets the...

  7. 5 CFR 844.303 - Minimum disability annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Minimum disability annuity. 844.303... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.303 Minimum disability annuity. Notwithstanding any other provision of this part, an...

  8. 5 CFR 844.303 - Minimum disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Minimum disability annuity. 844.303... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.303 Minimum disability annuity. Notwithstanding any other provision of this part, an...

  9. 5 CFR 844.404 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Reinstatement of disability annuity. 844... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Termination and Reinstatement of Disability Annuity § 844.404 Reinstatement of disability annuity. (a) When a disability...

  10. 5 CFR 831.1211 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Reinstatement of disability annuity. 831... REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a) When a disability annuity stops, the individual must again prove that he or she meets the...

  11. 5 CFR 831.631 - Post-retirement election of fully reduced annuity or partially reduced annuity to provide a...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Post-retirement election of fully reduced annuity or partially reduced annuity to provide a current spouse annuity. 831.631 Section 831.631 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS...

  12. 5 CFR 831.631 - Post-retirement election of fully reduced annuity or partially reduced annuity to provide a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., within 1 year after a post-retirement marriage, a fully reduced annuity or a partially reduced annuity to... partially reduced annuity at the time of retirement may elect, within 1 year after a postretirement marriage... month beginning 1 year after the date of the post-retirement marriage. (b) Except as provided...

  13. 20 CFR 216.93 - Entitlement to more than one survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Entitlement to more than one survivor annuity... RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Eligibility for More Than One Annuity § 216.93 Entitlement to more than one survivor annuity. If an individual is entitled to more than one survivor annuity, only...

  14. 20 CFR 216.73 - Who may be re-entitled to a child's annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Who may be re-entitled to a child's annuity... RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Child's Annuity § 216.73 Who may be re-entitled to a child's annuity. If an individual's entitlement to a child's annuity has ended, the individual may be...

  15. 20 CFR 216.73 - Who may be re-entitled to a child's annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Who may be re-entitled to a child's annuity... RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Child's Annuity § 216.73 Who may be re-entitled to a child's annuity. If an individual's entitlement to a child's annuity has ended, the individual may be...

  16. 20 CFR 218.36 - When an employee disability annuity ends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false When an employee disability annuity ends. 218... RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.36 When an employee disability annuity ends. (a) Ending date. An employee annuity based on disability ends with the earliest of— (1)...

  17. 20 CFR 218.36 - When an employee disability annuity ends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false When an employee disability annuity ends. 218... RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.36 When an employee disability annuity ends. (a) Ending date. An employee annuity based on disability ends with the earliest of— (1)...

  18. 20 CFR 218.36 - When an employee disability annuity ends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true When an employee disability annuity ends. 218... RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.36 When an employee disability annuity ends. (a) Ending date. An employee annuity based on disability ends with the earliest of— (1)...

  19. 20 CFR 216.32 - Who is eligible for a disability annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Who is eligible for a disability annuity. 216... RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.32 Who is eligible for a disability annuity. The Railroad Retirement Act provides two types of disability annuities for employees who have...

  20. 20 CFR 216.32 - Who is eligible for a disability annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Who is eligible for a disability annuity. 216... RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.32 Who is eligible for a disability annuity. The Railroad Retirement Act provides two types of disability annuities for employees who have...

  1. 26 CFR 20.2039-1 - Annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... constitutes the proceeds of insurance under a policy on the decedent's life. Paragraph (b) of this section... section distinguishes proceeds of life insurance; and paragraph (e) of this section distinguishes annuity..., for his life or for any period not ascertainable without reference to his death or for any...

  2. 26 CFR 20.2039-1 - Annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... constitutes the proceeds of insurance under a policy on the decedent's life. Paragraph (b) of this section... section distinguishes proceeds of life insurance; and paragraph (e) of this section distinguishes annuity..., for his life or for any period not ascertainable without reference to his death or for any...

  3. 5 CFR 837.303 - Annuity offset.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Annuity offset. 837.303 Section 837.303 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED... been waived under 5 U.S.C. 8345(d) or 8465(a)), the pay of the reemployed annuitant shall be offset...

  4. 26 CFR 20.2039-1 - Annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2039-1 Annuities. (a) In general. A... section 401(a) (relating to qualified plans). Assume that the employee died at age 61 after the employer... section 401(a) (relating to qualified plans). Assume that the employee died at age 49 and that...

  5. 26 CFR 20.2039-1 - Annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2039-1 Annuities. (a) In general. A... section 401(a) (relating to qualified plans). Assume that the employee died at age 61 after the employer... section 401(a) (relating to qualified plans). Assume that the employee died at age 49 and that...

  6. 77 FR 5443 - Longevity Annuity Contracts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-03

    ... for Participants and Beneficiaries in Retirement Plans in the Federal Register (75 FR 5253). That... whom a longevity annuity contract is purchased under these plans and IRAs (and their beneficiaries... of a public hearing on these proposed regulations. DATES: Written or electronic comments must...

  7. 20 CFR 218.26 - Work started after annuity beginning date.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES How Work and Special Payments Affect an Employee, Spouse, or Divorced Spouse Annuity Beginning Date § 218.26 Work started after annuity beginning date. (a... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Work started after annuity beginning...

  8. An Introduction to Annuity, Life Income, and Bequest Programs.

    ERIC Educational Resources Information Center

    Dunseth, William B.

    Deferred giving in higher education is the practice of making a gift to an institution during one's lifetime while continuing to receive income from that donated asset. The history of the practice and the reasons for its value to donors and institutions are outlined. Options for annuity and life income plans are discussed: gift annuity, deferred…

  9. 5 CFR 838.625 - Types of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Types of annuity. 838.625 Section 838.625 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) COURT... Refunds of Employee Contributions Computation of Benefits § 838.625 Types of annuity. (a) Terms that...

  10. 5 CFR 838.625 - Types of annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Types of annuity. 838.625 Section 838.625 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) COURT... Refunds of Employee Contributions Computation of Benefits § 838.625 Types of annuity. (a) Terms that...

  11. 5 CFR 838.625 - Types of annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Types of annuity. 838.625 Section 838.625 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) COURT... Refunds of Employee Contributions Computation of Benefits § 838.625 Types of annuity. (a) Terms that...

  12. 5 CFR 838.625 - Types of annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Types of annuity. 838.625 Section 838.625 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) COURT... Refunds of Employee Contributions Computation of Benefits § 838.625 Types of annuity. (a) Terms that...

  13. 5 CFR 847.704 - Maximum survivor annuity election.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Maximum survivor annuity election. 847... REGULATIONS (CONTINUED) ELECTIONS OF RETIREMENT COVERAGE BY CURRENT AND FORMER EMPLOYEES OF NONAPPROPRIATED... survivor annuity election. The amount of the employee's benefit after reduction for any deficiency...

  14. 5 CFR 847.704 - Maximum survivor annuity election.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Maximum survivor annuity election. 847... REGULATIONS (CONTINUED) ELECTIONS OF RETIREMENT COVERAGE BY CURRENT AND FORMER EMPLOYEES OF NONAPPROPRIATED... survivor annuity election. The amount of the employee's benefit after reduction for any deficiency...

  15. 5 CFR 843.409 - Rates of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Rates of annuities. 843.409 Section 843.409 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities §...

  16. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than...

  17. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Pensions and life annuities. 513.6 Section 513... UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions paid by the Government of the United States to individuals in respect of...

  18. 5 CFR 880.204 - Restoration of annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Restoration of annuity. 880.204 Section 880.204 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS... Restoration of annuity. (a) If the missing annuitant's whereabouts are determined, and he or she is alive...

  19. 5 CFR 880.204 - Restoration of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Restoration of annuity. 880.204 Section 880.204 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS... Restoration of annuity. (a) If the missing annuitant's whereabouts are determined, and he or she is alive...

  20. 5 CFR 880.204 - Restoration of annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Restoration of annuity. 880.204 Section 880.204 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS... Restoration of annuity. (a) If the missing annuitant's whereabouts are determined, and he or she is alive...

  1. 5 CFR 880.204 - Restoration of annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Restoration of annuity. 880.204 Section 880.204 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS... Restoration of annuity. (a) If the missing annuitant's whereabouts are determined, and he or she is alive...

  2. 5 CFR 880.204 - Restoration of annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Restoration of annuity. 880.204 Section 880.204 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS... Restoration of annuity. (a) If the missing annuitant's whereabouts are determined, and he or she is alive...

  3. 5 CFR 831.1005 - Offset from nondisability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Offset from nondisability annuity. 831.1005 Section 831.1005 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1005 Offset from nondisability annuity. (a) OPM...

  4. 5 CFR 831.407 - Purchase of additional annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Purchase of additional annuity. 831.407 Section 831.407 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Voluntary Contributions § 831.407 Purchase of additional annuity. (a)...

  5. 5 CFR 831.407 - Purchase of additional annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Purchase of additional annuity. 831.407 Section 831.407 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Voluntary Contributions § 831.407 Purchase of additional annuity. (a) At the time of retirement CSRS (or under...

  6. 5 CFR 831.407 - Purchase of additional annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Purchase of additional annuity. 831.407 Section 831.407 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Voluntary Contributions § 831.407 Purchase of additional annuity. (a) At the time of retirement CSRS (or under...

  7. 5 CFR 831.1005 - Offset from nondisability annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Offset from nondisability annuity. 831.1005 Section 831.1005 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1005 Offset from nondisability annuity. (a) OPM...

  8. 20 CFR 218.38 - When a spouse annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... spouse's marriage to the empoyee is ended by absolute divorce, annulment, or other judicial action (the... month shown in paragraphs (b) and (d) of this section. (b) Annuity entitlement based on “child in care.” A spouse annuity based on having a “child in care” ends as shown in this paragraph if he or she...

  9. 20 CFR 218.38 - When a spouse annuity ends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... spouse's marriage to the empoyee is ended by absolute divorce, annulment, or other judicial action (the... month shown in paragraphs (b) and (d) of this section. (b) Annuity entitlement based on “child in care.” A spouse annuity based on having a “child in care” ends as shown in this paragraph if he or she...

  10. 5 CFR 837.502 - Reinstatement of annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 837.502 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.502 Reinstatement of annuity... on the separation from reemployment. (2) When an annuity was suspended because of reemployment...

  11. 5 CFR 837.403 - Termination of annuity during reemployment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... reemployment. 837.403 Section 837.403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... benefits—(1) CSRS. If, on separation from a period of reemployment during which the disability annuity was... entitled to either an immediate or deferred annuity based on the most recent separation, any right to...

  12. 29 CFR 4022.6 - Annuity payable for total disability.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Annuity payable for total disability. 4022.6 Section 4022.6... § 4022.6 Annuity payable for total disability. (a) Except as otherwise provided in this section, an... on account of the total and permanent disability of a participant which is expected to last for...

  13. 29 CFR 4022.6 - Annuity payable for total disability.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Annuity payable for total disability. 4022.6 Section 4022.6... § 4022.6 Annuity payable for total disability. (a) Except as provided in paragraph (b) of this section... terms of a plan on account of the total and permanent disability of a participant which is expected...

  14. 29 CFR 4022.6 - Annuity payable for total disability.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Annuity payable for total disability. 4022.6 Section 4022.6... § 4022.6 Annuity payable for total disability. (a) Except as otherwise provided in this section, an... on account of the total and permanent disability of a participant which is expected to last for...

  15. 29 CFR 4022.6 - Annuity payable for total disability.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Annuity payable for total disability. 4022.6 Section 4022.6... § 4022.6 Annuity payable for total disability. (a) Except as otherwise provided in this section, an... on account of the total and permanent disability of a participant which is expected to last for...

  16. 29 CFR 4022.6 - Annuity payable for total disability.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Annuity payable for total disability. 4022.6 Section 4022.6... § 4022.6 Annuity payable for total disability. (a) Except as provided in paragraph (b) of this section... terms of a plan on account of the total and permanent disability of a participant which is expected...

  17. 17 CFR 230.151 - Safe harbor definition of certain “annuity contracts or optional annuity contracts” within the...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Safe harbor definition of certain âannuity contracts or optional annuity contractsâ within the meaning of section 3(a)(8). 230.151 Section 230.151 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION GENERAL RULES AND REGULATIONS, SECURITIES ACT OF 1933 General...

  18. 22 CFR 19.10-2 - Reduced annuity with regular survivor annuity to spouse or former spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... annuity (up to the full amount) designated as the base for the survivor annuity. To provide the survivor... first $3,600 of the designated base, plus 10 percent of the balance of the base. If a regular survivor... and former spouse at retirement) If the pro rata share for a former spouse is 75 percent, the base...

  19. 26 CFR 1.401(a)-20 - Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... annuity and qualified preretirement survivor annuity. 1.401(a)-20 Section 1.401(a)-20 Internal Revenue... Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)-20 Requirements of qualified joint and... purchase pension plan. A makes an in-service withdrawal of $20,000 attributable to voluntary...

  20. 26 CFR 1.401(a)-20 - Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... annuity and qualified preretirement survivor annuity. 1.401(a)-20 Section 1.401(a)-20 Internal Revenue... (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)-20 Requirements of qualified joint... purchase pension plan. A makes an in-service withdrawal of $20,000 attributable to voluntary...

  1. 26 CFR 1.401(a)-20 - Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity. 1.401(a)-20 Section 1.401(a)-20 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock...

  2. Bequest Motives and the Annuity Puzzle

    PubMed Central

    Lockwood, Lee M.

    2011-01-01

    Few retirees annuitize any wealth, a fact that has so far defied explanation within the standard framework of forward-looking, expected utility-maximizing agents. Bequest motives seem a natural explanation. Yet the prevailing view is that people with plausible bequest motives should annuitize part of their wealth, and thus that bequest motives cannot explain why most people do not annuitize any wealth. I show, however, that people with plausible bequest motives are likely to be better off not annuitizing any wealth at available rates. The evidence suggests that bequest motives play a central role in limiting the demand for annuities. PMID:22822300

  3. 17 CFR 230.151A - Certain contracts not “annuity contracts” or “optional annuity contracts” under section 3(a)(8).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... annuity is not an “annuity contract” or “optional annuity contract” under Section 3(a)(8) of the Securities Act (15 U.S.C. 77c(a)(8)) if: (1) The contract specifies that amounts payable by the issuer under..., including a group or index of securities; and (2) Amounts payable by the issuer under the contract are...

  4. 20 CFR 225.24 - SS Earnings PIA used in survivor annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false SS Earnings PIA used in survivor annuities... Amount of the Residual Lump-Sum Payable § 225.24 SS Earnings PIA used in survivor annuities. The Social Security Earnings PIA (SS Earnings PIA) used in survivor annuities may be used in computing the tier...

  5. 20 CFR 225.24 - SS Earnings PIA used in survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false SS Earnings PIA used in survivor annuities... Amount of the Residual Lump-Sum Payable § 225.24 SS Earnings PIA used in survivor annuities. The Social Security Earnings PIA (SS Earnings PIA) used in survivor annuities may be used in computing the tier...

  6. 20 CFR 225.24 - SS Earnings PIA used in survivor annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false SS Earnings PIA used in survivor annuities... Amount of the Residual Lump-Sum Payable § 225.24 SS Earnings PIA used in survivor annuities. The Social Security Earnings PIA (SS Earnings PIA) used in survivor annuities may be used in computing the tier...

  7. 20 CFR 225.24 - SS Earnings PIA used in survivor annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true SS Earnings PIA used in survivor annuities... Amount of the Residual Lump-Sum Payable § 225.24 SS Earnings PIA used in survivor annuities. The Social Security Earnings PIA (SS Earnings PIA) used in survivor annuities may be used in computing the tier...

  8. 20 CFR 225.24 - SS Earnings PIA used in survivor annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true SS Earnings PIA used in survivor annuities... Amount of the Residual Lump-Sum Payable § 225.24 SS Earnings PIA used in survivor annuities. The Social Security Earnings PIA (SS Earnings PIA) used in survivor annuities may be used in computing the tier...

  9. 12 CFR 250.411 - Interlocking relationships between member bank and variable annuity insurance company.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... and variable annuity insurance company. 250.411 Section 250.411 Banks and Banking FEDERAL RESERVE... between member bank and variable annuity insurance company. (a) The Board has recently been asked to... Investment Company Act of 1940 (15 U.S.C. 80), that sells variable annuities and (2) the board of...

  10. 12 CFR 250.411 - Interlocking relationships between member bank and variable annuity insurance company.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... and variable annuity insurance company. 250.411 Section 250.411 Banks and Banking FEDERAL RESERVE... between member bank and variable annuity insurance company. (a) The Board has recently been asked to... Investment Company Act of 1940 (15 U.S.C. 80), that sells variable annuities and (2) the board of...

  11. 12 CFR 250.411 - Interlocking relationships between member bank and variable annuity insurance company.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... and variable annuity insurance company. 250.411 Section 250.411 Banks and Banking FEDERAL RESERVE... between member bank and variable annuity insurance company. (a) The Board has recently been asked to... Investment Company Act of 1940 (15 U.S.C. 80), that sells variable annuities and (2) the board of...

  12. 5 CFR 841.706 - Increases on combined CSRS/FERS annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Increases on combined CSRS/FERS annuities... Adjustments § 841.706 Increases on combined CSRS/FERS annuities. (a) COLA's on combined CSRS/FERS annuities... computed by subtracting the initial monthly CSRS component from the initial monthly rate. (e) A retiree...

  13. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the...

  14. 20 CFR 228.22 - Entitlement to more than one survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Entitlement to more than one survivor annuity. 228.22 Section 228.22 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD... than one survivor annuity. If an individual is entitled to more than one survivor annuity, only...

  15. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Face-amount certificates-nontransferable annuity.... § 1.401-9 Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined...

  16. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Face-amount certificates-nontransferable annuity.... § 1.401-9 Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined...

  17. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Face-amount certificates-nontransferable annuity.... § 1.401-9 Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined...

  18. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Face-amount certificates-nontransferable annuity.... § 1.401-9 Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined...

  19. 77 FR 49029 - Submission for Review: Annuity Supplement Earnings Report, RI 92-22

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-15

    ... MANAGEMENT Submission for Review: Annuity Supplement Earnings Report, RI 92- 22 AGENCY: U.S. Office of... to comment on an existing information collection request (ICR) 3206-0194, Annuity Supplement Earnings... 92-22, Annuity Supplement Earnings Report, is used each year to obtain the earned income of...

  20. An Introduction to Annuity, Charitable Remainder Trust, and Bequest Programs. Second Edition.

    ERIC Educational Resources Information Center

    Dunseth, William B.

    Information on annuity, charitable remainder trust, and bequest programs is presented. Attention is directed to the growth and basic premises of annuity and life income plans and the question of why an institution should include annuities and charitable trusts in a development program. The various types of plans and gifts and the tax advantages of…

  1. 5 CFR 831.671 - Proof of eligibility for a child's annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Proof of eligibility for a child's... SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.671 Proof of eligibility for a child's annuity. (a) Proof of paternity. (1) A judicial determination of...

  2. 78 FR 18634 - ING Life Insurance and Annuity Company, et al; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-27

    ... (``ING Life''), ING USA Annuity and Life Insurance Company (``ING USA''), ReliaStar Life Insurance Company of New York (``ReliaStar NY''), and Security Life of Denver Insurance Company (each a ``Company'' and together, the ``Companies''), Variable Annuity Account B of ING Life Insurance and Annuity...

  3. 5 CFR 846.304 - Computing FERS annuities for persons with CSRS service.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Computing FERS annuities for persons with... Effect of an Election To Become Subject to FERS § 846.304 Computing FERS annuities for persons with CSRS... in paragraph (a)(1) of this section is used in computing basic annuities under part 842, subpart D...

  4. 31 CFR 29.342 - Computed annuity exceeds the statutory maximum.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Computed annuity exceeds the... of the Amount of Federal Benefit Payments § 29.342 Computed annuity exceeds the statutory maximum. (a) In cases in which the total computed annuity exceeds the statutory maximum: (1) Federal...

  5. 31 CFR 29.342 - Computed annuity exceeds the statutory maximum.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance: Treasury 1 2011-07-01 2011-07-01 false Computed annuity exceeds the... of the Amount of Federal Benefit Payments § 29.342 Computed annuity exceeds the statutory maximum. (a) In cases in which the total computed annuity exceeds the statutory maximum: (1) Federal...

  6. 5 CFR 847.903 - How is the monthly reduction to the retirement annuity computed?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... retirement annuity computed? 847.903 Section 847.903 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT... EMPLOYEES OF NONAPPROPRIATED FUND INSTRUMENTALITIES Computing the Retirement Annuity for Employees Who Elect... reduction to the retirement annuity computed? (a) The reduction equals: (1) The difference in the...

  7. 5 CFR 847.903 - How is the monthly reduction to the retirement annuity computed?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... retirement annuity computed? 847.903 Section 847.903 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT... EMPLOYEES OF NONAPPROPRIATED FUND INSTRUMENTALITIES Computing the Retirement Annuity for Employees Who Elect... reduction to the retirement annuity computed? (a) The reduction equals: (1) The difference in the...

  8. 5 CFR 846.304 - Computing FERS annuities for persons with CSRS service.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Computing FERS annuities for persons with... Effect of an Election To Become Subject to FERS § 846.304 Computing FERS annuities for persons with CSRS... in paragraph (a)(1) of this section is used in computing basic annuities under part 842, subpart D...

  9. 31 CFR 29.342 - Computed annuity exceeds the statutory maximum.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false Computed annuity exceeds the statutory maximum. 29.342 Section 29.342 Money and Finance: Treasury Office of the Secretary of the Treasury... Computed annuity exceeds the statutory maximum. (a) In cases in which the total computed annuity...

  10. 5 CFR 847.903 - How is the monthly reduction to the retirement annuity computed?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... retirement annuity computed? 847.903 Section 847.903 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT... EMPLOYEES OF NONAPPROPRIATED FUND INSTRUMENTALITIES Computing the Retirement Annuity for Employees Who Elect... reduction to the retirement annuity computed? (a) The reduction equals: (1) The difference in the...

  11. 5 CFR 847.903 - How is the monthly reduction to the retirement annuity computed?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... retirement annuity computed? 847.903 Section 847.903 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT... EMPLOYEES OF NONAPPROPRIATED FUND INSTRUMENTALITIES Computing the Retirement Annuity for Employees Who Elect... reduction to the retirement annuity computed? (a) The reduction equals: (1) The difference in the...

  12. 5 CFR 846.304 - Computing FERS annuities for persons with CSRS service.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Computing FERS annuities for persons with... Effect of an Election To Become Subject to FERS § 846.304 Computing FERS annuities for persons with CSRS... in paragraph (a)(1) of this section is used in computing basic annuities under part 842, subpart D...

  13. 31 CFR 29.342 - Computed annuity exceeds the statutory maximum.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance: Treasury 1 2013-07-01 2013-07-01 false Computed annuity exceeds the statutory maximum. 29.342 Section 29.342 Money and Finance: Treasury Office of the Secretary of the Treasury... Computed annuity exceeds the statutory maximum. (a) In cases in which the total computed annuity...

  14. 5 CFR 846.304 - Computing FERS annuities for persons with CSRS service.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Computing FERS annuities for persons with... Effect of an Election To Become Subject to FERS § 846.304 Computing FERS annuities for persons with CSRS... in paragraph (a)(1) of this section is used in computing basic annuities under part 842, subpart D...

  15. 31 CFR 29.342 - Computed annuity exceeds the statutory maximum.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance: Treasury 1 2012-07-01 2012-07-01 false Computed annuity exceeds the... of the Amount of Federal Benefit Payments § 29.342 Computed annuity exceeds the statutory maximum. (a) In cases in which the total computed annuity exceeds the statutory maximum: (1) Federal...

  16. 5 CFR 846.304 - Computing FERS annuities for persons with CSRS service.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Computing FERS annuities for persons with... Effect of an Election To Become Subject to FERS § 846.304 Computing FERS annuities for persons with CSRS... in paragraph (a)(1) of this section is used in computing basic annuities under part 842, subpart D...

  17. 5 CFR 847.903 - How is the monthly reduction to the retirement annuity computed?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... retirement annuity computed? 847.903 Section 847.903 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT... EMPLOYEES OF NONAPPROPRIATED FUND INSTRUMENTALITIES Computing the Retirement Annuity for Employees Who Elect... reduction to the retirement annuity computed? (a) The reduction equals: (1) The difference in the...

  18. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the...

  19. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the...

  20. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the...

  1. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the...

  2. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  3. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  4. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  5. 5 CFR 844.305 - Redetermination of disability annuity at age 62.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Redetermination of disability annuity at...) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.305 Redetermination of disability annuity at age 62. Effective on...

  6. 5 CFR 831.1006 - Offset from disability or survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Offset from disability or survivor...) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1006 Offset from disability or survivor annuity. (a) OPM will reduce the disability annuity (an annuity under 5 U.S.C. 8337) of...

  7. 5 CFR 844.302 - Computation of disability annuity before age 62.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Computation of disability annuity before...) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Computation of Disability Annuity § 844.302 Computation of disability annuity before age 62. (a) For...

  8. 5 CFR 831.1208 - Termination of disability annuity because of recovery.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Termination of disability annuity because... (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1208 Termination of disability annuity because of recovery. (a) Each annuitant receiving disability annuity from the Fund...

  9. 5 CFR 831.663 - Actuarial reduction in annuity of retirees who make post-retirement elections to provide a...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Actuarial reduction in annuity of retirees who make post-retirement elections to provide a current spouse annuity or a former spouse annuity... Actuarial reduction in annuity of retirees who make post-retirement elections to provide a current...

  10. 5 CFR 831.663 - Actuarial reduction in annuity of retirees who make post-retirement elections to provide a...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Actuarial reduction in annuity of retirees who make post-retirement elections to provide a current spouse annuity or a former spouse annuity... Actuarial reduction in annuity of retirees who make post-retirement elections to provide a current...

  11. 5 CFR 831.663 - Actuarial reduction in annuity of retirees who make post-retirement elections to provide a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Actuarial reduction in annuity of retirees who make post-retirement elections to provide a current spouse annuity or a former spouse annuity... Actuarial reduction in annuity of retirees who make post-retirement elections to provide a current...

  12. 5 CFR 831.663 - Actuarial reduction in annuity of retirees who make post-retirement elections to provide a...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Actuarial reduction in annuity of retirees who make post-retirement elections to provide a current spouse annuity or a former spouse annuity... Actuarial reduction in annuity of retirees who make post-retirement elections to provide a current...

  13. 5 CFR 831.663 - Actuarial reduction in annuity of retirees who make post-retirement elections to provide a...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Actuarial reduction in annuity of retirees who make post-retirement elections to provide a current spouse annuity or a former spouse annuity... Actuarial reduction in annuity of retirees who make post-retirement elections to provide a current...

  14. Planning for Retirement with a Tax-Sheltered Mutual Fund.

    ERIC Educational Resources Information Center

    Schnee, Edward J.; And Others

    1983-01-01

    Greater attention has been focused on the role that employer-sponsored retirement plans and individual savings must play in ensuring retirement income security. Alternative tax retirement planning opportunities currently available to college personnel are explored. (MLW)

  15. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... before February 28, 2003, are contained in § 301.6111-2T in effect prior to February 28, 2003 (see 26 CFR...) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301... same or similar tax strategy. Receipt of an opinion regarding the tax consequences of the...

  16. 26 CFR 1.664-2 - Charitable remainder annuity trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... life an annuity equal to 5 percent of the initial net fair market value of the interest passing in... charitable remainder trust and continues either for the life or lives of a named individual or individuals or... 170(c) may receive an amount for the life of an individual. If an individual receives an amount...

  17. 26 CFR 1.664-2 - Charitable remainder annuity trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... life an annuity equal to 5 percent of the initial net fair market value of the interest passing in... continues either for the life or lives of a named individual or individuals or for a term of years not to... for the life of an individual. If an individual receives an amount for life, it must be solely for...

  18. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-7 Variable annuities. (a) In general. (1... contracts described in section 801(g)(1) and subparagraph (1) of this paragraph shall qualify as life..., at the time with respect to which the reserve is computed, life, health, or accident...

  19. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Life Insurance Companies § 1.801-7 Variable annuities. (a) In general. (1) Section 801(g)(1... section 801(g)(1) and subparagraph (1) of this paragraph shall qualify as life insurance reserves within... respect to which the reserve is computed, life, health, or accident contingencies. Accordingly, a...

  20. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-7 Variable annuities. (a) In general. (1... contracts described in section 801(g)(1) and subparagraph (1) of this paragraph shall qualify as life..., at the time with respect to which the reserve is computed, life, health, or accident...

  1. 5 CFR 837.403 - Termination of annuity during reemployment.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... reemployment. 837.403 Section 837.403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... recovered from disability or restored to earning capacity by OPM, OPM shall terminate the annuity as of the... terminated because of recovery or restoration to earning capacity, the former disability annuitant...

  2. 5 CFR 837.202 - Annuities that terminate on reemployment.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... 837.202 Section 837.202 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... disability annuitant whom OPM has found recovered or restored to earning capacity prior to reemployment... recovered or restored to earning capacity prior to reemployment, or whose disability annuity was...

  3. 5 CFR 831.613 - Election of insurable interest annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Election of insurable interest annuity. 831.613 Section 831.613 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... employee or Member. (3) The employee or Member may be required to submit documentary evidence to...

  4. 5 CFR 837.701 - Offset from supplemental annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Offset from supplemental annuity. 837.701... exceeding 40 years; and (B) The denominator of which is 40. (d) Cost-of-living adjustments under 5 U.S.C...) or section 215(d)(5)(ii) of the Social Security Act (relating to part of the computation of...

  5. 20 CFR 218.11 - When a spouse annuity begins.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... is the latest of— (i) The day after the day the claimant last worked for a railroad employer; (ii... 216 of this chapter. (2) Full-age annuity. The earliest date permitted by law is the latest of— (i... earliest date permitted by law is the latest of— (i) The month shown in paragraph (b)(1) of this...

  6. 20 CFR 218.11 - When a spouse annuity begins.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... is the latest of— (i) The day after the day the claimant last worked for a railroad employer; (ii... 216 of this chapter. (2) Full-age annuity. The earliest date permitted by law is the latest of— (i... earliest date permitted by law is the latest of— (i) The month shown in paragraph (b)(1) of this...

  7. 20 CFR 218.11 - When a spouse annuity begins.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... is the latest of— (i) The day after the day the claimant last worked for a railroad employer; (ii... 216 of this chapter. (2) Full-age annuity. The earliest date permitted by law is the latest of— (i... earliest date permitted by law is the latest of— (i) The month shown in paragraph (b)(1) of this...

  8. 5 CFR 837.202 - Annuities that terminate on reemployment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... 837.202 Section 837.202 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... Member and the annuity is based on an involuntary separation (other than a separation that was mandated by statute based on the annuitant's age and length of service, or a separation for cause on...

  9. 26 CFR 1.1021-1 - Sale of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the applicable income tax law. In any case where the amounts which were not includible in the gross... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Sale of annuities. 1.1021-1 Section 1.1021-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  10. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... event of his death, a provision permitting the individual to elect a joint and survivor annuity, or... upon death. If the owner dies before the entire interest has been distributed to him, or if..., the case value of such contract at maturity is less than the death benefit payable under the...

  11. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... event of his death, a provision permitting the individual to elect a joint and survivor annuity, or... upon death. If the owner dies before the entire interest has been distributed to him, or if..., the case value of such contract at maturity is less than the death benefit payable under the...

  12. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... event of his death, a provision permitting the individual to elect a joint and survivor annuity, or... upon death. If the owner dies before the entire interest has been distributed to him, or if..., the case value of such contract at maturity is less than the death benefit payable under the...

  13. 29 CFR 4041.27 - Notice of annuity information.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Puerto Rico have established “guaranty associations” to protect policy holders in the event of an... of intent to terminate— (1) Identity of insurers. The name and address of the insurer or insurers... irrevocable commitments (annuity contracts); (2) Change in identity of insurers. A statement that if the...

  14. 29 CFR 4041.27 - Notice of annuity information.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Puerto Rico have established “guaranty associations” to protect policy holders in the event of an... of intent to terminate— (1) Identity of insurers. The name and address of the insurer or insurers... irrevocable commitments (annuity contracts); (2) Change in identity of insurers. A statement that if the...

  15. 29 CFR 4041.27 - Notice of annuity information.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Puerto Rico have established “guaranty associations” to protect policy holders in the event of an... of intent to terminate— (1) Identity of insurers. The name and address of the insurer or insurers... irrevocable commitments (annuity contracts); (2) Change in identity of insurers. A statement that if the...

  16. 5 CFR 842.612 - Post-retirement election of a fully reduced annuity or one-half reduced annuity to provide a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... years after a post-retirement marriage, a fully reduced annuity or a one-half reduced annuity to provide... married at the time of retirement may elect, within 2 years after a post-retirement marriage— (1) A fully... marriage at the time of retirement was to a person other than the spouse who would receive a current...

  17. 5 CFR 831.632 - Post-retirement election of fully reduced annuity or partially reduced annuity to provide a...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Post-retirement election of fully reduced...) RETIREMENT Survivor Annuities Post-Retirement Elections § 831.632 Post-retirement election of fully reduced... event causing the former spouse to lose eligibility, to continue the reduction to provide or increase...

  18. 5 CFR 831.632 - Post-retirement election of fully reduced annuity or partially reduced annuity to provide a...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Post-retirement election of fully reduced...) RETIREMENT Survivor Annuities Post-Retirement Elections § 831.632 Post-retirement election of fully reduced... event causing the former spouse to lose eligibility, to continue the reduction to provide or increase...

  19. 5 CFR 831.632 - Post-retirement election of fully reduced annuity or partially reduced annuity to provide a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Post-retirement election of fully reduced...) RETIREMENT Survivor Annuities Post-Retirement Elections § 831.632 Post-retirement election of fully reduced... event causing the former spouse to lose eligibility, to continue the reduction to provide or increase...

  20. 5 CFR 831.632 - Post-retirement election of fully reduced annuity or partially reduced annuity to provide a...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Post-retirement election of fully reduced...) RETIREMENT Survivor Annuities Post-Retirement Elections § 831.632 Post-retirement election of fully reduced... event causing the former spouse to lose eligibility, to continue the reduction to provide or increase...

  1. 5 CFR 831.632 - Post-retirement election of fully reduced annuity or partially reduced annuity to provide a...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Post-retirement election of fully reduced...) RETIREMENT Survivor Annuities Post-Retirement Elections § 831.632 Post-retirement election of fully reduced... event causing the former spouse to lose eligibility, to continue the reduction to provide or increase...

  2. 26 CFR 35.3405-1 - Questions and answers relating to withholding on pensions, annuities, and certain other deferred...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on pensions, annuities, and certain other deferred income. 35.3405-1 Section 35.3405-1 Internal... withholding on pensions, annuities, and certain other deferred income. The following questions and answers relate to withholding on pensions, annuities, and other deferred income under section 3405 of...

  3. 29 CFR 2509.95-1 - Interpretive bulletin relating to the fiduciary standards under ERISA when selecting an annuity...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... account plan see 29 CFR 2550.404a-4. (b) In General. Generally, when a pension plan purchases an annuity... when the annuity is issued by an insurance company licensed to do business in a State. 29 CFR 2510.3-3... under ERISA when selecting an annuity provider for a defined benefit pension plan. 2509.95-1...

  4. 29 CFR 2509.95-1 - Interpretive bulletin relating to the fiduciary standards under ERISA when selecting an annuity...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... account plan see 29 CFR 2550.404a-4. (b) In General. Generally, when a pension plan purchases an annuity... when the annuity is issued by an insurance company licensed to do business in a State. 29 CFR 2510.3-3... under ERISA when selecting an annuity provider for a defined benefit pension plan. 2509.95-1...

  5. 26 CFR 35.3405-1 - Questions and answers relating to withholding on pensions, annuities, and certain other deferred...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... on pensions, annuities, and certain other deferred income. 35.3405-1 Section 35.3405-1 Internal... withholding on pensions, annuities, and certain other deferred income. The following questions and answers relate to withholding on pensions, annuities, and other deferred income under section 3405 of...

  6. 78 FR 13914 - Submission for Review: Survivor Annuity Election for a Spouse, RI 20-63; Cover Letter Giving...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-01

    ... MANAGEMENT Submission for Review: Survivor Annuity Election for a Spouse, RI 20-63; Cover Letter Giving Information About the Cost To Elect Less Than the Maximum Survivor Annuity, RI 20-116; Cover Letter Giving Information About the Cost To Elect the Maximum Survivor Annuity, RI 20-117 AGENCY: U.S. Office of...

  7. 26 CFR 1.691(d)-1 - Amounts received by surviving annuitant under joint and survivor annuity contract.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... joint and survivor annuity contract. 1.691(d)-1 Section 1.691(d)-1 Internal Revenue INTERNAL REVENUE... Respect of Decedents § 1.691(d)-1 Amounts received by surviving annuitant under joint and survivor annuity contract. (a) In general. Under section 691(d), annuity payments received by a surviving annuitant under...

  8. 5 CFR 847.905 - How is the present value of an immediate annuity with credit for NAFI service computed?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... annuity with credit for NAFI service computed? 847.905 Section 847.905 Administrative Personnel OFFICE OF... CURRENT AND FORMER EMPLOYEES OF NONAPPROPRIATED FUND INSTRUMENTALITIES Computing the Retirement Annuity....905 How is the present value of an immediate annuity with credit for NAFI service computed? (a)...

  9. 17 CFR 270.27c-1 - Exemption from section 27(c)(1) and section 27(d) of the Act during annuity payment period of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) and section 27(d) of the Act during annuity payment period of variable annuity contracts participating... period of variable annuity contracts participating in certain registered separate accounts. (a) A... payment period of variable annuity contracts participating in such account, be exempt from the...

  10. 17 CFR 270.27c-1 - Exemption from section 27(c)(1) and section 27(d) of the Act during annuity payment period of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) and section 27(d) of the Act during annuity payment period of variable annuity contracts participating... period of variable annuity contracts participating in certain registered separate accounts. (a) A... payment period of variable annuity contracts participating in such account, be exempt from the...

  11. 5 CFR 843.311 - Annuity based on death of a separated employee.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity based on death of a separated... Current and Former Spouse Benefits § 843.311 Annuity based on death of a separated employee. (a) Except as provided in § 843.312, if a separated employee who has completed at least 10 years of service dies...

  12. 5 CFR 843.310 - Annuity based on death of an employee.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Annuity based on death of an employee... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Current and Former Spouse Benefits § 843.310 Annuity based on death of an employee. Except as provided...

  13. 77 FR 3810 - New York Life Insurance and Annuity Corporation, et al., Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-25

    ... COMMISSION New York Life Insurance and Annuity Corporation, et al., Notice of Application January 19, 2012... Section 17(b) of the 1940 Act from Section 17(a) of the 1940 Act. Applicants: New York Life Insurance and...''), NYLIAC Variable Annuity Separate Account--IV (``VA IV''), NYLIAC Variable Universal Life Separate...

  14. 26 CFR 1.817-5 - Diversification requirements for variable annuity, endowment, and life insurance contracts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... annuity, endowment, and life insurance contracts. 1.817-5 Section 1.817-5 Internal Revenue INTERNAL...) Miscellaneous Provisions § 1.817-5 Diversification requirements for variable annuity, endowment, and life..., or life insurance contract for any calendar quarter period for which the investments of any...

  15. 26 CFR 1.817-5 - Diversification requirements for variable annuity, endowment, and life insurance contracts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... annuity, endowment, and life insurance contracts. 1.817-5 Section 1.817-5 Internal Revenue INTERNAL...) Miscellaneous Provisions § 1.817-5 Diversification requirements for variable annuity, endowment, and life..., or life insurance contract for any calendar quarter period for which the investments of any...

  16. 26 CFR 1.817-5 - Diversification requirements for variable annuity, endowment, and life insurance contracts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... annuity, endowment, and life insurance contracts. 1.817-5 Section 1.817-5 Internal Revenue INTERNAL...) Miscellaneous Provisions § 1.817-5 Diversification requirements for variable annuity, endowment, and life..., or life insurance contract for any calendar quarter period for which the investments of any...

  17. 76 FR 82001 - Submission for Review: Alternative Annuity Election, RI 20-80

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-29

    ... information collection was previously published in the Federal Register on June 10, 2011, at Volume 76 FR... MANAGEMENT Submission for Review: Alternative Annuity Election, RI 20-80 AGENCY: U.S. Office of Personnel... on a revised information collection request (ICR) 3206-0168, Alternative Annuity Election, RI...

  18. 5 CFR 842.505 - Reduction in annuity supplement because of excess earnings.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Reduction in annuity supplement because of excess earnings. 842.505 Section 842.505 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY...

  19. 5 CFR 842.505 - Reduction in annuity supplement because of excess earnings.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Reduction in annuity supplement because of excess earnings. 842.505 Section 842.505 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY...

  20. Who Foregoes Survivor Protection in Employer-Sponsored Pension Annuities? (Brief Article)

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Uccello, Cori E.; Goldwyn, Joshua H.

    2005-01-01

    Purpose: Retirees in traditional pension plans must generally choose between single life annuities, which provide regular payments until death, and joint and survivor annuities, which pay less each month but continue to make payments to the spouse after the death of the retired worker. This article examines the payout decision and measures the…

  1. 5 CFR 843.310 - Annuity based on death of an employee.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity based on death of an employee... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Current and Former Spouse Benefits § 843.310 Annuity based on death of an employee. Except as provided...

  2. 5 CFR 847.605 - Methodology for determining the present value of annuity with service credit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Methodology for determining the present value of annuity with service credit. 847.605 Section 847.605 Administrative Personnel OFFICE OF... Retroactive Provisions § 847.605 Methodology for determining the present value of annuity with service...

  3. 5 CFR 847.605 - Methodology for determining the present value of annuity with service credit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Methodology for determining the present value of annuity with service credit. 847.605 Section 847.605 Administrative Personnel OFFICE OF... Retroactive Provisions § 847.605 Methodology for determining the present value of annuity with service...

  4. 5 CFR 831.1208 - Termination of disability annuity because of recovery.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Termination of disability annuity because of recovery. 831.1208 Section 831.1208 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1208 Termination of disability annuity because of recovery....

  5. 5 CFR 831.1006 - Offset from disability or survivor annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Offset from disability or survivor annuity. 831.1006 Section 831.1006 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1006 Offset from disability or survivor annuity. (a) OPM will reduce the...

  6. 5 CFR 831.1208 - Termination of disability annuity because of recovery.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Termination of disability annuity because of recovery. 831.1208 Section 831.1208 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1208 Termination of disability annuity because of recovery....

  7. 5 CFR 831.1006 - Offset from disability or survivor annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Offset from disability or survivor annuity. 831.1006 Section 831.1006 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1006 Offset from disability or survivor annuity. (a) OPM will reduce the...

  8. 5 CFR 838.912 - Specifying an award of a former spouse survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... must contain language such as “survivor annuity,” “death benefits,” “former spouse survivor annuity... “continue as” or “be named as” the beneficiary of CSRS survivor benefits or similar language satisfies the... for or does not make the election. OPM cannot enforce the court order. Language including the...

  9. 5 CFR 843.310 - Annuity based on death of an employee.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Annuity based on death of an employee... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Current and Former Spouse Benefits § 843.310 Annuity based on death of an employee. Except as provided...

  10. 22 CFR 19.11-7 - Annuity payable to surviving child or children.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Annuity payable to surviving child or children... payable to surviving child or children. (a) If a participant who has at least 18 months of civilian..., annuities are payable to a surviving child or children, as defined in § 19.2(e) as follows: (1)...

  11. 22 CFR 19.11-7 - Annuity payable to surviving child or children.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Annuity payable to surviving child or children... payable to surviving child or children. (a) If a participant who has at least 18 months of civilian..., annuities are payable to a surviving child or children, as defined in § 19.2(e) as follows: (1)...

  12. 22 CFR 19.11-7 - Annuity payable to surviving child or children.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Annuity payable to surviving child or children... payable to surviving child or children. (a) If a participant who has at least 18 months of civilian..., annuities are payable to a surviving child or children, as defined in § 19.2(e) as follows: (1)...

  13. 22 CFR 19.11-7 - Annuity payable to surviving child or children.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Annuity payable to surviving child or children... payable to surviving child or children. (a) If a participant who has at least 18 months of civilian..., annuities are payable to a surviving child or children, as defined in § 19.2(e) as follows: (1)...

  14. 22 CFR 19.11-7 - Annuity payable to surviving child or children.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Annuity payable to surviving child or children... payable to surviving child or children. (a) If a participant who has at least 18 months of civilian..., annuities are payable to a surviving child or children, as defined in § 19.2(e) as follows: (1)...

  15. 5 CFR 831.703 - Computation of annuities for part-time service.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Computation of annuities for part-time... part-time service. (a) Purpose. The computational method in this section shall be used to determine the annuity for an employee who has part-time service on or after April 7, 1986. (b) Definitions. In...

  16. 5 CFR 831.703 - Computation of annuities for part-time service.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Computation of annuities for part-time... part-time service. (a) Purpose. The computational method in this section shall be used to determine the annuity for an employee who has part-time service on or after April 7, 1986. (b) Definitions. In...

  17. 20 CFR 216.31 - Who is eligible for an age annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Retirement Act provides annuities based on the employee's age for employees who have been credited with at...) Has attained retirement age; or (2) Has attained age 62 (the annuity cannot begin prior to the first full month during which the employee is age 62) but is less than retirement age. All components of...

  18. 20 CFR 218.36 - When an employee disability annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... month in which the employee attains full retirement age (the disability annuity is changed to an age... becomes entitled. When a disability annuity ends before an employee attains full retirement age, any....36 Section 218.36 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE...

  19. 26 CFR 11.401(a)-11 - Qualified joint and survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... annuity shall be payable on the death of an active participant after normal retirement age. (2... annuity, whether by reason of retirement or by reason of disability. (3) Earliest retirement age. The term “earliest retirement age” means the earliest date on which, under the plan, the participant could elect...

  20. 20 CFR 216.62 - Who is eligible for an annuity as a surviving divorced spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retirement age; (4) Is at least 50 years of age but less than retirement age and is disabled as defined in... annuity.); (5) Is less than retirement age but has in his or her care a child who either is under age 16... years of age but has not attained retirement age. In this case, the annuity is reduced for each......

  1. 20 CFR 216.32 - Who is eligible for a disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retirement age; and (2) Has a current connection with the railroad industry; and has either: (3) Completed 20....32 Section 216.32 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.32 Who is eligible for a disability...

  2. 20 CFR 216.52 - Who is eligible for an annuity as a divorced spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Have attained retirement age; or (e) Have attained age 62 but be under retirement age. The annuity is reduced for each month the spouse is under retirement age at the time the annuity begins. ... spouse. 216.52 Section 216.52 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER...

  3. 29 CFR 4044.72 - Form of annuity to be valued.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 4044.) (b) When the participant dies after the date of plan termination but before the date of... period; (v) If the form was a cash refund annuity, the form to be valued is the remaining lump sum death... after the date of termination but before the date of distribution, the form of annuity to be valued...

  4. Trends in the Selection of TIAA-CREF Life-Annuity Income Options, 1978-1994.

    ERIC Educational Resources Information Center

    King, Francis P.

    1996-01-01

    This issue describes the Teachers Insurance and Annuity Association College Retirement Equities Fund (TIAA-CREF) life-annuity income options and traces the trends in their selection over a 17-year period, 1978-1994. Other income-related choices at or before retirement are also explored. The article emphasizes that participants in defined…

  5. 5 CFR 838.306 - Specifying type of annuity for application of formula, percentage or fraction.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... application of formula, percentage or fraction. 838.306 Section 838.306 Administrative Personnel OFFICE OF... for application of formula, percentage or fraction. (a) A court order directed at employee annuity that states the former spouse's share of employee annuity as a formula, percentage, or fraction is...

  6. 5 CFR 838.306 - Specifying type of annuity for application of formula, percentage or fraction.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... application of formula, percentage or fraction. 838.306 Section 838.306 Administrative Personnel OFFICE OF... for application of formula, percentage or fraction. (a) A court order directed at employee annuity that states the former spouse's share of employee annuity as a formula, percentage, or fraction is...

  7. 20 CFR 220.161 - How work affects an employee disability annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true How work affects an employee disability... RAILROAD RETIREMENT ACT DETERMINING DISABILITY Disability Annuity Earnings Restrictions § 220.161 How work affects an employee disability annuity. In addition to the condition in § 220.160, the...

  8. 20 CFR 220.182 - Before a disability annuity is stopped.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Before a disability annuity is stopped. 220... RETIREMENT ACT DETERMINING DISABILITY Continuing or Stopping Disability Due to Substantial Gainful Activity or Medical Improvement § 220.182 Before a disability annuity is stopped. Before the Board stops...

  9. 20 CFR 220.161 - How work affects an employee disability annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false How work affects an employee disability... RAILROAD RETIREMENT ACT DETERMINING DISABILITY Disability Annuity Earnings Restrictions § 220.161 How work affects an employee disability annuity. In addition to the condition in § 220.160, the...

  10. 22 CFR 19.11-2 - Regular survivor annuity for a former spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... share of such a principal's maximum regular survivor annuity (based on service performed prior to the... amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes... specified by a court prior to the death of the principal. The principal's annuity shall be reduced at...

  11. 22 CFR 19.11-2 - Regular survivor annuity for a former spouse.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... share of such a principal's maximum regular survivor annuity (based on service performed prior to the... amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes... specified by a court prior to the death of the principal. The principal's annuity shall be reduced at...

  12. 22 CFR 19.11-2 - Regular survivor annuity for a former spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... share of such a principal's maximum regular survivor annuity (based on service performed prior to the... amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes... specified by a court prior to the death of the principal. The principal's annuity shall be reduced at...

  13. 22 CFR 19.11-2 - Regular survivor annuity for a former spouse.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... share of such a principal's maximum regular survivor annuity (based on service performed prior to the... amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes... specified by a court prior to the death of the principal. The principal's annuity shall be reduced at...

  14. 22 CFR 19.11-2 - Regular survivor annuity for a former spouse.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... share of such a principal's maximum regular survivor annuity (based on service performed prior to the... amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes... specified by a court prior to the death of the principal. The principal's annuity shall be reduced at...

  15. 20 CFR 220.160 - How work for a railroad employer affects a disability annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true How work for a railroad employer affects a disability annuity. 220.160 Section 220.160 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT DETERMINING DISABILITY Disability Annuity Earnings Restrictions §...

  16. 20 CFR 220.160 - How work for a railroad employer affects a disability annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false How work for a railroad employer affects a disability annuity. 220.160 Section 220.160 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT DETERMINING DISABILITY Disability Annuity Earnings Restrictions §...

  17. 20 CFR 220.160 - How work for a railroad employer affects a disability annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true How work for a railroad employer affects a disability annuity. 220.160 Section 220.160 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT DETERMINING DISABILITY Disability Annuity Earnings Restrictions §...

  18. 20 CFR 220.160 - How work for a railroad employer affects a disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How work for a railroad employer affects a disability annuity. 220.160 Section 220.160 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT DETERMINING DISABILITY Disability Annuity Earnings Restrictions §...

  19. 20 CFR 220.160 - How work for a railroad employer affects a disability annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false How work for a railroad employer affects a disability annuity. 220.160 Section 220.160 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT DETERMINING DISABILITY Disability Annuity Earnings Restrictions §...

  20. Tax-deferred annuity plans: meeting the IRS audit challenge.

    PubMed

    Schussler, M

    1997-01-01

    A growing number of nonprofit organizations are being fined for violations of IRS regulations following IRS audits of their tax-deferred annuity (TDA) plans. To ensure that their organizations can withstand the scrutiny of an IRS audit, TDA plan administrators must ensure that plans meet IRS regulations and be prepared for IRS audits. Documentation--particularly of the TDA plan itself, and procedures related to salary reduction programs, compensation limits, excess deferrals and other excess contributions, loans, and distributions--must be comprehensive and in compliance with IRS regulations. PMID:10163893

  1. Redistribution by insurance market regulation: Analyzing a ban on gender-based retirement annuities

    PubMed Central

    Finkelstein, Amy; Poterba, James; Rothschild, Casey

    2009-01-01

    We illustrate how equilibrium screening models can be used to evaluate the economic consequences of insurance market regulation. We calibrate and solve a model of the United Kingdom’s compulsory annuity market and examine the impact of gender-based pricing restrictions. We find that the endogenous adjustment of annuity contract menus in response to such restrictions can undo up to half of the redistribution from men to women that would occur with exogenous Social Security-like annuity contracts. Our findings indicate the importance of endogenous contract responses and illustrate the feasibility of employing theoretical insurance market equilibrium models for quantitative policy analysis. PMID:20046907

  2. 5 CFR 831.616 - Elections by previously retired retiree with new title to an annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the... restored to earning capacity is subject to §§ 831.611 through 622 at the time that he or she retires...

  3. 77 FR 5454 - Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-03

    ... for Partial Annuity Distribution Options Under Defined Benefit Pension Plans AGENCY: Internal Revenue... requirements applicable to certain defined benefit pension plans. These proposed regulations would change the..., administrators, participants, and beneficiaries of defined benefit pension plans. This document also provides...

  4. 20 CFR 218.39 - When a divorced spouse annuity ends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...— (a) Divorced spouse dies; (b) Employee's entitlement to an annuity ends; (c) Divorced spouse marries; (d) Employee dies; or (e) Divorced spouse becomes entitled to a retirement or disability...

  5. 20 CFR 218.39 - When a divorced spouse annuity ends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...— (a) Divorced spouse dies; (b) Employee's entitlement to an annuity ends; (c) Divorced spouse marries; (d) Employee dies; or (e) Divorced spouse becomes entitled to a retirement or disability...

  6. 20 CFR 229.40 - When an annuity increase under the overall minimum ends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... month in which the employee dies. If a disability annuity is increased under the overall minimum based... earlier of: (1) The month before the month in which the employee dies; or (2) The month before the...

  7. 5 CFR 843.408 - Commencing and terminating dates of child annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... subpart— (1) Commences on the day after the retiree or employee dies; (2) Commences or resumes on the... of self-support; or (5) Dies or marries. (c) A survivor annuity accrues on a daily basis,...

  8. 20 CFR 229.40 - When an annuity increase under the overall minimum ends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... month in which the employee dies. If a disability annuity is increased under the overall minimum based... earlier of: (1) The month before the month in which the employee dies; or (2) The month before the...

  9. 20 CFR 218.39 - When a divorced spouse annuity ends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...— (a) Divorced spouse dies; (b) Employee's entitlement to an annuity ends; (c) Divorced spouse marries; (d) Employee dies; or (e) Divorced spouse becomes entitled to a retirement or disability...

  10. 20 CFR 218.39 - When a divorced spouse annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...— (a) Divorced spouse dies; (b) Employee's entitlement to an annuity ends; (c) Divorced spouse marries; (d) Employee dies; or (e) Divorced spouse becomes entitled to a retirement or disability...

  11. 20 CFR 218.39 - When a divorced spouse annuity ends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...— (a) Divorced spouse dies; (b) Employee's entitlement to an annuity ends; (c) Divorced spouse marries; (d) Employee dies; or (e) Divorced spouse becomes entitled to a retirement or disability...

  12. 20 CFR 229.40 - When an annuity increase under the overall minimum ends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... month in which the employee dies. If a disability annuity is increased under the overall minimum based... earlier of: (1) The month before the month in which the employee dies; or (2) The month before the...

  13. 26 CFR 1.404(a)-7 - Pension and annuity plans; contributions in excess of limitations under section 404(a)(1...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; contributions in... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-7 Pension and annuity...)(D). When contributions paid by an employer in a taxable year to or under a pension or annuity...

  14. 5 CFR Appendix B to Subpart J of... - Guidelines for Interpreting State Court Orders Awarding Survivor Annuity Benefits to Former Spouses

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... rather than his or her election of survivor annuity benefits for a subsequent spouse. (See 5 CFR 838.1004... 5, United States Code, provides for “former spouse annuities.” Section 8339(k) of title 5, United... less expensive and have fewer restrictions than insurable interest annuities but the former...

  15. 5 CFR Appendix B to Subpart J of... - Guidelines for Interpreting State Court Orders Awarding Survivor Annuity Benefits to Former Spouses

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... rather than his or her election of survivor annuity benefits for a subsequent spouse. (See 5 CFR 838.1004... 5, United States Code, provides for “former spouse annuities.” Section 8339(k) of title 5, United... less expensive and have fewer restrictions than insurable interest annuities but the former...

  16. 5 CFR Appendix B to Subpart J of... - Guidelines for Interpreting State Court Orders Awarding Survivor Annuity Benefits to Former Spouses

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... rather than his or her election of survivor annuity benefits for a subsequent spouse. (See 5 CFR 838.1004... 5, United States Code, provides for “former spouse annuities.” Section 8339(k) of title 5, United... less expensive and have fewer restrictions than insurable interest annuities but the former...

  17. 5 CFR Appendix B to Subpart J of... - Guidelines for Interpreting State Court Orders Awarding Survivor Annuity Benefits to Former Spouses

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... rather than his or her election of survivor annuity benefits for a subsequent spouse. (See 5 CFR 838.1004... 5, United States Code, provides for “former spouse annuities.” Section 8339(k) of title 5, United... less expensive and have fewer restrictions than insurable interest annuities but the former...

  18. 5 CFR 842.611 - Post-retirement election of a fully reduced annuity or one-half reduced annuity to provide a...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Post-retirement election of a fully... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Survivor Elections § 842.611 Post-retirement election of a fully... event causing the former spouse to lose eligibility, to continue the reduction to provide or increase...

  19. 5 CFR 842.611 - Post-retirement election of a fully reduced annuity or one-half reduced annuity to provide a...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Post-retirement election of a fully... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Survivor Elections § 842.611 Post-retirement election of a fully... event causing the former spouse to lose eligibility, to continue the reduction to provide or increase...

  20. 5 CFR 842.611 - Post-retirement election of a fully reduced annuity or one-half reduced annuity to provide a...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Post-retirement election of a fully... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Survivor Elections § 842.611 Post-retirement election of a fully... event causing the former spouse to lose eligibility, to continue the reduction to provide or increase...

  1. 5 CFR 842.611 - Post-retirement election of a fully reduced annuity or one-half reduced annuity to provide a...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Post-retirement election of a fully... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Survivor Elections § 842.611 Post-retirement election of a fully... event causing the former spouse to lose eligibility, to continue the reduction to provide or increase...

  2. 5 CFR 842.611 - Post-retirement election of a fully reduced annuity or one-half reduced annuity to provide a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Post-retirement election of a fully... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Survivor Elections § 842.611 Post-retirement election of a fully... event causing the former spouse to lose eligibility, to continue the reduction to provide or increase...

  3. 26 CFR 1.401(a)(9)-6 - Required minimum distributions for defined benefit plans and annuity contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... determination, the following assumptions are made: on the average, deaths occur mid-year; the investment return... an annuity payment increase described in A-14 of this section. (b) Reannuitization. If, in a stream...) Conditions. In order to modify a stream of annuity payments in accordance with paragraph (b) of this...

  4. 29 CFR 2509.95-1 - Interpretive bulletin relating to the fiduciary standards under ERISA when selecting an annuity...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... account plan see 29 CFR 2550.404a-4. (b) In General. Generally, when a pension plan purchases an annuity... when the annuity is issued by an insurance company licensed to do business in a State. 29 CFR 2510.3-3(d)(2)(ii). Although the regulation does not define the term “participant” or “beneficiary”...

  5. 29 CFR 2509.95-1 - Interpretive bulletin relating to the fiduciary standards under ERISA when selecting an annuity...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... account plan see 29 CFR 2550.404a-4. (b) In General. Generally, when a pension plan purchases an annuity... when the annuity is issued by an insurance company licensed to do business in a State. 29 CFR 2510.3-3(d)(2)(ii). Although the regulation does not define the term “participant” or “beneficiary”...

  6. 29 CFR 2509.95-1 - Interpretive bulletin relating to the fiduciary standards under ERISA when selecting an annuity...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... account plan see 29 CFR 2550.404a-4. (b) In General. Generally, when a pension plan purchases an annuity... when the annuity is issued by an insurance company licensed to do business in a State. 29 CFR 2510.3-3(d)(2)(ii). Although the regulation does not define the term “participant” or “beneficiary”...

  7. 26 CFR 1.404(a)-4 - Pension and annuity plans; limitations under section 404(a)(1)(A).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-4 Pension and annuity plans; limitations under section 404(a)(1)(A). (a)...

  8. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit... qualified pension or annuity plans. (a) Introduction. Under section 401(h) a qualified pension or...

  9. 26 CFR 1.404(a)-5 - Pension and annuity plans; limitations under section 404(a)(1)(B).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-5 Pension and annuity plans; limitations under section...

  10. 26 CFR 1.404(a)-5 - Pension and annuity plans; limitations under section 404(a)(1)(B).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-5 Pension and annuity plans; limitations under section 404(a)(1)(B). (a)...

  11. 26 CFR 1.404(a)-4 - Pension and annuity plans; limitations under section 404(a)(1)(A).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-4 Pension and annuity plans; limitations under section...

  12. 26 CFR 1.404(a)-6 - Pension and annuity plans; limitations under section 404(a)(1)(C).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-6 Pension and annuity plans; limitations under section...

  13. 26 CFR 1.404(a)-6 - Pension and annuity plans; limitations under section 404(a)(1)(C).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-6 Pension and annuity plans; limitations under section 404(a)(1)(C)....

  14. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension... qualified pension or annuity plans. (a) Introduction. Under section 401(h) a qualified pension or...

  15. 20 CFR 218.7 - When chosen annuity beginning date is more than three months after filing date.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... than three months after filing date. 218.7 Section 218.7 Employees' Benefits RAILROAD RETIREMENT BOARD....7 When chosen annuity beginning date is more than three months after filing date. If the applicant... applicant's compensation, chooses an annuity beginning date in a month which is more than three months...

  16. 78 FR 42986 - Submission for Review: Survivor Annuity Election for a Spouse, RI 20-63; Cover Letter Giving...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-18

    ... Volume 78 FR 13914 allowing for a 60-day public comment period. No comments were received for this... Management. Title: Survivor Annuity Election for a Spouse/Cover Letter Giving Information About The Cost to... MANAGEMENT Submission for Review: Survivor Annuity Election for a Spouse, RI 20-63; Cover Letter...

  17. 20 CFR 216.63 - Who is eligible for an annuity as a remarried widow(er).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Has attained retirement age; (4) Is at least 50 but less than 60 years of age and is disabled as... reduced annuity); (5) Has not attained retirement age but has in his or her care a child who either is... at least age 60 but has not attained retirement age. (In this case, the annuity is reduced for...

  18. 5 CFR 831.672 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... institution is above the high school level, the certification must be signed by the president or chancellor... full-time school attendance. 831.672 Section 831.672 Administrative Personnel OFFICE OF PERSONNEL... Annuities § 831.672 Annuity for a child age 18 to 22 during full-time school attendance. (a)...

  19. 5 CFR 831.672 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... institution is above the high school level, the certification must be signed by the president or chancellor... full-time school attendance. 831.672 Section 831.672 Administrative Personnel OFFICE OF PERSONNEL... Annuities § 831.672 Annuity for a child age 18 to 22 during full-time school attendance. (a)...

  20. 5 CFR 831.672 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... institution is above the high school level, the certification must be signed by the president or chancellor... full-time school attendance. 831.672 Section 831.672 Administrative Personnel OFFICE OF PERSONNEL... Annuities § 831.672 Annuity for a child age 18 to 22 during full-time school attendance. (a)...

  1. 5 CFR 831.672 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... institution is above the high school level, the certification must be signed by the president or chancellor... full-time school attendance. 831.672 Section 831.672 Administrative Personnel OFFICE OF PERSONNEL... Annuities § 831.672 Annuity for a child age 18 to 22 during full-time school attendance. (a)...

  2. 20 CFR 225.35 - When a PIA used in computing a retirement annuity can be increased for DRC's.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false When a PIA used in computing a retirement... Credits § 225.35 When a PIA used in computing a retirement annuity can be increased for DRC's. Delayed retirement credits earned at different times are added to the PIA used in computing a retirement annuity...

  3. 20 CFR 225.35 - When a PIA used in computing a retirement annuity can be increased for DRC's.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false When a PIA used in computing a retirement... Credits § 225.35 When a PIA used in computing a retirement annuity can be increased for DRC's. Delayed retirement credits earned at different times are added to the PIA used in computing a retirement annuity...

  4. 20 CFR 225.35 - When a PIA used in computing a retirement annuity can be increased for DRC's.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true When a PIA used in computing a retirement... Credits § 225.35 When a PIA used in computing a retirement annuity can be increased for DRC's. Delayed retirement credits earned at different times are added to the PIA used in computing a retirement annuity...

  5. 26 CFR 1.401(a)(31)-1 - Requirement to offer direct rollover of eligible rollover distributions; questions and answers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... sections 402(c), 402(f), 403(b)(8) and (10), and 3405(c), see §§ 1.402(c)-2, 1.402(f)-1, and 1.403(b)-7(b... in section 402(c)(8)(B) and § 1.402(c)-2, Q&A-2. (b) Related Internal Revenue Code provisions—(1...). (3) Section 403(b) annuities. Section 403(b)(10) provides that requirements similar to those...

  6. 26 CFR 1.401(a)(31)-1 - Requirement to offer direct rollover of eligible rollover distributions; questions and answers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... sections 402(c), 402(f), 403(b)(8) and (10), and 3405(c), see §§ 1.402(c)-2, 1.402(f)-1, and 1.403(b)-7(b... in section 402(c)(8)(B) and § 1.402(c)-2, Q&A-2. (b) Related Internal Revenue Code provisions—(1...). (3) Section 403(b) annuities. Section 403(b)(10) provides that requirements similar to those...

  7. 26 CFR 1.401(a)(31)-1 - Requirement to offer direct rollover of eligible rollover distributions; questions and answers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... sections 402(c), 402(f), 403(b)(8) and (10), and 3405(c), see §§ 1.402(c)-2, 1.402(f)-1, and 1.403(b)-7(b... in section 402(c)(8)(B) and § 1.402(c)-2, Q&A-2. (b) Related Internal Revenue Code provisions—(1...). (3) Section 403(b) annuities. Section 403(b)(10) provides that requirements similar to those...

  8. 78 FR 69527 - Proposed Information Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-19

    ... Amendments of 1992 (Pub. L. 102-318), which impose mandatory 20 percent income tax withholding upon the taxable portion of certain distributions from a qualified pension plan or a tax-sheltered annuity that can be rolled over tax-free to another eligible retirement plan unless such amounts are...

  9. A Layman's Guide to Understanding TSA Compliance.

    ERIC Educational Resources Information Center

    Alioto, Nicholas C. A.; Simandl, Robert J.

    1998-01-01

    Since school district business offices are ill-equipped to administer tax shelter annuity (TSA) plans, the result has been inadequate legal compliance and significant financial exposure. This article explains the rules governing TSA planning (testing limitations), examines common pitfalls for districts conducting audits, and outlines steps for…

  10. 26 CFR 1.403(b)-3 - Exclusion for contributions to purchase section 403(b) contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., including the insurance policy or custodial account, which thereupon become part of the plan. (iii) This... before January 1, 1963. See section 401(g). (6) Minimum required distributions. The contract satisfies the requirements of section 401(a)(9) (relating to minimum required distributions). See §...

  11. 26 CFR 1.403(b)-3 - Exclusion for contributions to purchase section 403(b) contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., including the insurance policy or custodial account, which thereupon become part of the plan. (iii) This... before January 1, 1963. See section 401(g). (6) Minimum required distributions. The contract satisfies the requirements of section 401(a)(9) (relating to minimum required distributions). See §...

  12. 5 CFR 831.671 - Proof of eligibility for a child's annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... judicial decree of adoption. (3) The only acceptable evidence to prove status as an adopted child under... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Proof of eligibility for a child's... eligibility for a child's annuity. (a) Proof of paternity. (1) A judicial determination of...

  13. 5 CFR 831.671 - Proof of eligibility for a child's annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... judicial decree of adoption. (3) The only acceptable evidence to prove status as an adopted child under... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Proof of eligibility for a child's... eligibility for a child's annuity. (a) Proof of paternity. (1) A judicial determination of...

  14. 5 CFR 831.671 - Proof of eligibility for a child's annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... judicial decree of adoption. (3) The only acceptable evidence to prove status as an adopted child under... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Proof of eligibility for a child's... eligibility for a child's annuity. (a) Proof of paternity. (1) A judicial determination of...

  15. 26 CFR 1.264-4 - Other life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Other life insurance, endowment, or annuity... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.264-4 Other life... during the taxable year on indebtedness incurred or continued to purchase or continue in effect a...

  16. 26 CFR 1.264-4 - Other life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Other life insurance, endowment, or annuity... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.264-4 Other life... during the taxable year on indebtedness incurred or continued to purchase or continue in effect a...

  17. 26 CFR 1.264-4 - Other life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Other life insurance, endowment, or annuity... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.264-4 Other life... during the taxable year on indebtedness incurred or continued to purchase or continue in effect a...

  18. 26 CFR 1.264-4 - Other life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Other life insurance, endowment, or annuity... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.264-4 Other life... during the taxable year on indebtedness incurred or continued to purchase or continue in effect a...

  19. 26 CFR 1.264-4 - Other life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Other life insurance, endowment, or annuity... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.264-4 Other life insurance... taxable year on indebtedness incurred or continued to purchase or continue in effect a life...

  20. Spreadsheets as a Transparent Resource for Learning the Mathematics of Annuities

    ERIC Educational Resources Information Center

    Pournara, Craig

    2009-01-01

    The ability of mathematics teachers to decompress mathematics and to move between representations are two key features of mathematical knowledge that is usable for teaching. This article reports on four pre-service secondary mathematics teachers learning the mathematics of annuities. In working with spreadsheets students began to make sense of…

  1. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Face-amount certificates-nontransferable annuity contracts. 1.401-9 Section 1.401-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-9...

  2. 12 CFR 250.411 - Interlocking relationships between member bank and variable annuity insurance company.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Interlocking relationships between member bank and variable annuity insurance company. 250.411 Section 250.411 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM MISCELLANEOUS INTERPRETATIONS Interpretations of Section 32 of the...

  3. 26 CFR 1.401(a)-11 - Qualified joint and survivor annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Qualified joint and survivor annuities. 1.401(a)-11 Section 1.401(a)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)-11 Qualified joint and...

  4. 77 FR 66188 - Submission for Review: Reinstatement of Disability Annuity Previously Terminated Because of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-02

    ... MANAGEMENT Submission for Review: Reinstatement of Disability Annuity Previously Terminated Because of Restoration to Earning Capacity, RI 30-9 AGENCY: U.S. Office of Personnel Management. ACTION: 30-Day Notice... on June 4, 2012 at volume 77 FR 33008 allowing for a 60-day public comment period. No comments...

  5. 5 CFR 837.203 - Annuities that are suspended during reemployment.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Annuities that are suspended during reemployment. 837.203 Section 837.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Annuitant and Employee Status §...

  6. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false How a private railroad pension affects a... pension affects a supplemental annuity. (a) What is a private railroad pension. The Board determines whether a pension established by a railroad employer is a private pension that will cause a reduction...

  7. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How a private railroad pension affects a... pension affects a supplemental annuity. (a) What is a private railroad pension. The Board determines whether a pension established by a railroad employer is a private pension that will cause a reduction...

  8. 20 CFR 216.33 - What is required for payment of an age or disability annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... age or evidence of disability. (The information collection requirements contained in this section were... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true What is required for payment of an age or... of an age or disability annuity. In addition to the eligibility requirements listed above,...

  9. 20 CFR 216.33 - What is required for payment of an age or disability annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... age or evidence of disability. (The information collection requirements contained in this section were... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false What is required for payment of an age or... of an age or disability annuity. In addition to the eligibility requirements listed above,...

  10. 20 CFR 216.33 - What is required for payment of an age or disability annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... age or evidence of disability. (The information collection requirements contained in this section were... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true What is required for payment of an age or... of an age or disability annuity. In addition to the eligibility requirements listed above,...

  11. 20 CFR 216.33 - What is required for payment of an age or disability annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... age or evidence of disability. (The information collection requirements contained in this section were... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false What is required for payment of an age or... of an age or disability annuity. In addition to the eligibility requirements listed above,...

  12. 5 CFR 838.921 - Determining the amount of a former spouse survivor annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... maintain” the survivor annuity to which he or she was entitled at the time of the divorce satisfies the... divorce. For example, a former spouse of an employee would be entitled to a maximum survivor benefit; a... divorce resulting in the court order) would be entitled to the survivor benefit elected at retirement....

  13. 5 CFR 838.921 - Determining the amount of a former spouse survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... maintain” the survivor annuity to which he or she was entitled at the time of the divorce satisfies the... divorce. For example, a former spouse of an employee would be entitled to a maximum survivor benefit; a... divorce resulting in the court order) would be entitled to the survivor benefit elected at retirement....

  14. 5 CFR 838.921 - Determining the amount of a former spouse survivor annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... maintain” the survivor annuity to which he or she was entitled at the time of the divorce satisfies the... divorce. For example, a former spouse of an employee would be entitled to a maximum survivor benefit; a... divorce resulting in the court order) would be entitled to the survivor benefit elected at retirement....

  15. 5 CFR 838.921 - Determining the amount of a former spouse survivor annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... maintain” the survivor annuity to which he or she was entitled at the time of the divorce satisfies the... divorce. For example, a former spouse of an employee would be entitled to a maximum survivor benefit; a... divorce resulting in the court order) would be entitled to the survivor benefit elected at retirement....

  16. 5 CFR 838.921 - Determining the amount of a former spouse survivor annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... maintain” the survivor annuity to which he or she was entitled at the time of the divorce satisfies the... divorce. For example, a former spouse of an employee would be entitled to a maximum survivor benefit; a... divorce resulting in the court order) would be entitled to the survivor benefit elected at retirement....

  17. 20 CFR 222.31 - Relationship as child for annuity and lump-sum payment purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by the employee's widow or widower after the employee's death); or (3) The equitably adopted child of... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Relationship as child for annuity and lump... UNDER THE RAILROAD RETIREMENT ACT FAMILY RELATIONSHIPS Relationship as Child § 222.31 Relationship...

  18. 5 CFR 831.1208 - Termination of disability annuity because of recovery.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Termination of disability annuity because of recovery. 831.1208 Section 831.1208 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1208 Termination...

  19. 5 CFR 831.1006 - Offset from disability or survivor annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Offset from disability or survivor annuity. 831.1006 Section 831.1006 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1006 Offset from disability...

  20. 20 CFR 216.61 - Who is eligible for an annuity as a widow(er).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... eligible for an annuity if he or she: (1) Has not remarried; and either (2) Has attained retirement age; (3... less than retirement age but has in his or her care a child who either is under age 18 (16 with respect... part; or (5) Is at least 60 years of age but has not attained retirement age. (In this case,...

  1. 20 CFR 216.51 - Who is eligible for a spouse annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...: (1) Retirement age or older; (2) Less than retirement age and have in his or her care a disabled... old if the spouse claimant is a husband) of the employee; or (3) Age 62 or older but under retirement age. In such case, all annuity components are reduced for each month the spouse is under...

  2. 20 CFR 218.44 - When a remarried widow(er) annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the month in which the remarried widow(er) attains full retirement age (the disability annuitant then... widow attains full retirement age (the annuitant then becomes entitled to an annuity based upon age). ....44 Section 218.44 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE...

  3. 26 CFR 1.264-2 - Single premium life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Single premium life insurance, endowment, or annuity contracts. 1.264-2 Section 1.264-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.264-2 Single premium life insurance, endowment, or...

  4. 20 CFR 220.161 - How work affects an employee disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... RAILROAD RETIREMENT ACT DETERMINING DISABILITY Disability Annuity Earnings Restrictions § 220.161 How work... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How work affects an employee disability... employee earns more than $400 (after deduction of impairment-related work expenses) in employment or...

  5. 20 CFR 218.12 - When a divorced spouse annuity begins.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... permitted by law is the latest of— (i) The day after the day the claimant last worked for a railroad... effective. (2) Full-age annuity. The earliest date permitted by law is the latest of— (i) The month shown in... date permitted by law is the latest of— (i) The month shown in paragraph (b)(1) of this section;...

  6. 20 CFR 218.12 - When a divorced spouse annuity begins.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... permitted by law is the latest of— (i) The day after the day the claimant last worked for a railroad... effective. (2) Full-age annuity. The earliest date permitted by law is the latest of— (i) The month shown in... date permitted by law is the latest of— (i) The month shown in paragraph (b)(1) of this section;...

  7. 20 CFR 218.12 - When a divorced spouse annuity begins.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... permitted by law is the latest of— (i) The day after the day the claimant last worked for a railroad... effective. (2) Full-age annuity. The earliest date permitted by law is the latest of— (i) The month shown in... date permitted by law is the latest of— (i) The month shown in paragraph (b)(1) of this section;...

  8. 5 CFR 837.505 - Cost-of-living adjustments on Member annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Cost-of-living adjustments on Member annuities. 837.505 Section 837.505 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation §...

  9. 5 CFR 837.506 - Computation of redetermined annuity for former employees of nonappropriated fund instrumentalities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... nonappropriated fund instrumentality who elected CSRS or FERS coverage under 5 CFR part 847, subpart D, is recomputed under 5 CFR part 847, subpart F. (b) The redetermined annuity of a former employee of a nonappropriated fund instrumentality who elected CSRS or FERS retirement credit under 5 CFR part 847, subpart...

  10. 5 CFR 837.506 - Computation of redetermined annuity for former employees of nonappropriated fund instrumentalities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... nonappropriated fund instrumentality who elected CSRS or FERS coverage under 5 CFR part 847, subpart D, is recomputed under 5 CFR part 847, subpart F. (b) The redetermined annuity of a former employee of a nonappropriated fund instrumentality who elected CSRS or FERS retirement credit under 5 CFR part 847, subpart...

  11. 5 CFR 837.505 - Cost-of-living adjustments on Member annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Cost-of-living adjustments on Member annuities. 837.505 Section 837.505 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation §...

  12. 29 CFR 4050.10 - Annuity or elective lump sum-beneficiary of deceased missing participant.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ..., under which reduced payments (at the 50 percent level) are made only after the death of the missing participant during the life of the spouse (and not after the death of the spouse during the missing... assumptions) of the death benefit payable on the annuity starting date, plus interest (at the...

  13. 29 CFR 4050.10 - Annuity or elective lump sum-beneficiary of deceased missing participant.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ..., under which reduced payments (at the 50 percent level) are made only after the death of the missing participant during the life of the spouse (and not after the death of the spouse during the missing... assumptions) of the death benefit payable on the annuity starting date, plus interest (at the...

  14. 29 CFR 4050.10 - Annuity or elective lump sum-beneficiary of deceased missing participant.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ..., under which reduced payments (at the 50 percent level) are made only after the death of the missing participant during the life of the spouse (and not after the death of the spouse during the missing... assumptions) of the death benefit payable on the annuity starting date, plus interest (at the...

  15. 29 CFR 4050.10 - Annuity or elective lump sum-beneficiary of deceased missing participant.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., under which reduced payments (at the 50 percent level) are made only after the death of the missing participant during the life of the spouse (and not after the death of the spouse during the missing... assumptions) of the death benefit payable on the annuity starting date, plus interest (at the...

  16. 22 CFR 19.11-5 - Commencement, termination and adjustment of annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... spouse or former spouse begins on the day after the participant or annuitant dies and stops on the last... to the Fund. The termination of a surviving spouse annuity due to remarriage does not apply to a survivor annuitant who is a surviving spouse of a participant who died in service or retired before...

  17. 22 CFR 19.11-5 - Commencement, termination and adjustment of annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... spouse or former spouse begins on the day after the participant or annuitant dies and stops on the last... to the Fund. The termination of a surviving spouse annuity due to remarriage does not apply to a survivor annuitant who is a surviving spouse of a participant who died in service or retired before...

  18. 22 CFR 19.11-5 - Commencement, termination and adjustment of annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... spouse or former spouse begins on the day after the participant or annuitant dies and stops on the last... to the Fund. The termination of a surviving spouse annuity due to remarriage does not apply to a survivor annuitant who is a surviving spouse of a participant who died in service or retired before...

  19. 5 CFR Appendix A to Subpart F of... - Recommended Language for Court Orders Dividing Employee Annuities

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Recommended Language for Court Orders... Pt. 838, Subpt. F, App. A Appendix A to Subpart F of Part 838—Recommended Language for Court Orders Dividing Employee Annuities This appendix provides recommended language for use in court orders...

  20. 22 CFR 19.11-5 - Commencement, termination and adjustment of annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... spouse or former spouse begins on the day after the participant or annuitant dies and stops on the last...-3 or § 19.10-4. (c) A child's annuity begins on the day after the participant dies, or if a child is... that percentage except (1) the first increase to a surviving spouse of a participant who dies...

  1. 22 CFR 19.11-5 - Commencement, termination and adjustment of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... spouse or former spouse begins on the day after the participant or annuitant dies and stops on the last...-3 or § 19.10-4. (c) A child's annuity begins on the day after the participant dies, or if a child is... that percentage except (1) the first increase to a surviving spouse of a participant who dies...

  2. 20 CFR 216.33 - What is required for payment of an age or disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... age or evidence of disability. (The information collection requirements contained in this section were... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false What is required for payment of an age or... of an age or disability annuity. In addition to the eligibility requirements listed above,...

  3. The Equity Indexed Annuity: A Monte Carlo Forensic Investigation into a Controversial Financial Product

    ERIC Educational Resources Information Center

    Carver, Andrew B.

    2013-01-01

    Equity Indexed Annuities (EIAs) are controversial financial products because the payoffs to investors are based on formulas that are supposedly too complex for average investors to understand. This brief describes how Monte Carlo simulation can provide insight into the true risk and return of an EIA. This approach can be used as a project…

  4. 76 FR 34108 - Submission for Review: Alternative Annuity Election (RI 20-80)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-10

    ... MANAGEMENT Submission for Review: Alternative Annuity Election (RI 20-80) AGENCY: U.S. Office of Personnel... Personnel Management (OPM) offers the general public and other federal agencies the opportunity to comment... information collection to U.S. Office of Personnel Management, Linda Bradford (Acting) Deputy...

  5. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., (2) Sales or leases or tangible personal property (other than master sound recordings, motion picture... defined in section 408(m)(2)), master sound recordings, motion picture or television films,...

  6. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., (2) Sales or leases or tangible personal property (other than master sound recordings, motion picture... defined in section 408(m)(2)), master sound recordings, motion picture or television films,...

  7. 75 FR 38700 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-06

    ... Federal Register (72 FR 36869; 72 FR 36871). Also on July 6, 2007, the IRS and the Treasury Department...-139268-06) in the Federal Register (72 FR 36927). This notice of proposed rulemaking also included... the Treasury Department issued corrections to TD 9334 (72 FR 45894; 72 FR 50211). On August 16,...

  8. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... regulating securities is any investment required to be registered under a blue sky law or other similar state... agency is any investment sold pursuant to an exemption under a blue sky law or other similar...

  9. 26 CFR 20.2056(b)-6 - Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Marital deduction; life insurance or annuity... OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2056(b)-6 Marital deduction; life... consists of proceeds held by an insurer under the terms of a life insurance, endowment, or annuity...

  10. 26 CFR 20.2056(b)-6 - Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Marital deduction; life insurance or annuity... OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2056(b)-6 Marital deduction; life... consists of proceeds held by an insurer under the terms of a life insurance, endowment, or annuity...

  11. 26 CFR 20.2056(b)-6 - Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Marital deduction; life insurance or annuity... OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2056(b)-6 Marital deduction; life... consists of proceeds held by an insurer under the terms of a life insurance, endowment, or annuity...

  12. 26 CFR 20.2056(b)-6 - Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Marital deduction; life insurance or annuity... OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2056(b)-6 Marital deduction; life... consists of proceeds held by an insurer under the terms of a life insurance, endowment, or annuity...

  13. 26 CFR 20.2056(b)-6 - Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Marital deduction; life insurance or annuity... OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2056(b)-6 Marital deduction; life... consists of proceeds held by an insurer under the terms of a life insurance, endowment, or annuity...

  14. 26 CFR 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Valuation of certain life insurance and annuity...; GIFTS MADE AFTER DECEMBER 31, 1954 Transfers § 25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company. (a) Valuation of certain life...

  15. 26 CFR 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Valuation of certain life insurance and annuity...; GIFTS MADE AFTER DECEMBER 31, 1954 Transfers § 25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company. (a) Valuation of certain life...

  16. 26 CFR 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Valuation of certain life insurance and annuity...; GIFTS MADE AFTER DECEMBER 31, 1954 Transfers § 25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company. (a) Valuation of certain life...

  17. 26 CFR 1.381(c)(11)-1 - Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Contributions to pension plan, employees... TAXES Insolvency Reorganizations § 1.381(c)(11)-1 Contributions to pension plan, employees' annuity... or transferor corporation in respect of any pension, annuity, stock bonus, or profit-sharing plan....

  18. 26 CFR 1.381(c)(11)-1 - Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Contributions to pension plan, employees... TAXES Insolvency Reorganizations § 1.381(c)(11)-1 Contributions to pension plan, employees' annuity... or transferor corporation in respect of any pension, annuity, stock bonus, or profit-sharing plan....

  19. 5 CFR 842.707 - Partial deferred payment of the lump-sum credit if annuity commences after January 3, 1988, and...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Alternative Forms of Annuities § 842.707 Partial deferred payment... failure. (D) Respiratory failure. (E) Cor pulmonale with respiratory failure. (F) Emphysema with respiratory failure. (G) (H) Severe cardiomyopathy—Class IV. (I) Aplastic anemia. (J)...

  20. 5 CFR 842.707 - Partial deferred payment of the lump-sum credit if annuity commences after January 3, 1988, and...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Alternative Forms of Annuities § 842.707 Partial deferred payment... failure. (D) Respiratory failure. (E) Cor pulmonale with respiratory failure. (F) Emphysema with respiratory failure. (G) (H) Severe cardiomyopathy—Class IV. (I) Aplastic anemia. (J)...

  1. 5 CFR 842.707 - Partial deferred payment of the lump-sum credit if annuity commences after January 3, 1988, and...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Alternative Forms of Annuities § 842.707 Partial deferred payment... failure. (D) Respiratory failure. (E) Cor pulmonale with respiratory failure. (F) Emphysema with respiratory failure. (G) (H) Severe cardiomyopathy—Class IV. (I) Aplastic anemia. (J)...

  2. 5 CFR 842.707 - Partial deferred payment of the lump-sum credit if annuity commences after January 3, 1988, and...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Alternative Forms of Annuities § 842.707 Partial deferred payment... failure. (D) Respiratory failure. (E) Cor pulmonale with respiratory failure. (F) Emphysema with respiratory failure. (G) (H) Severe cardiomyopathy—Class IV. (I) Aplastic anemia. (J)...

  3. 5 CFR 842.707 - Partial deferred payment of the lump-sum credit if annuity commences after January 3, 1988, and...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Alternative Forms of Annuities § 842.707 Partial deferred payment... failure. (D) Respiratory failure. (E) Cor pulmonale with respiratory failure. (F) Emphysema with respiratory failure. (G) (H) Severe cardiomyopathy—Class IV. (I) Aplastic anemia. (J)...

  4. 20 CFR 234.34 - When an entitled relative of the employee dies before receiving payment of a due but unpaid annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... dies before receiving payment of a due but unpaid annuity. 234.34 Section 234.34 Employees' Benefits... Unpaid at Death § 234.34 When an entitled relative of the employee dies before receiving payment of a due... relationship to the employee, dies before negotiating the check in payment of the unpaid annuities, the...

  5. 20 CFR 234.34 - When an entitled relative of the employee dies before receiving payment of a due but unpaid annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... dies before receiving payment of a due but unpaid annuity. 234.34 Section 234.34 Employees' Benefits... Unpaid at Death § 234.34 When an entitled relative of the employee dies before receiving payment of a due... relationship to the employee, dies before negotiating the check in payment of the unpaid annuities, the...

  6. 20 CFR 234.34 - When an entitled relative of the employee dies before receiving payment of a due but unpaid annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... dies before receiving payment of a due but unpaid annuity. 234.34 Section 234.34 Employees' Benefits... Unpaid at Death § 234.34 When an entitled relative of the employee dies before receiving payment of a due... relationship to the employee, dies before negotiating the check in payment of the unpaid annuities, the...

  7. 26 CFR 1.404(a)-1 - Contributions of an employer to an employees' trust or annuity plan and compensation under a...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....404(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment... contributed by an employer under a pension, annuity, stock bonus, or profit-sharing plan, or under any plan...

  8. 26 CFR 1.404(a)-1 - Contributions of an employer to an employees' trust or annuity plan and compensation under a...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....404(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment... contributed by an employer under a pension, annuity, stock bonus, or profit-sharing plan, or under any plan...

  9. 26 CFR 1.404(a)-1 - Contributions of an employer to an employees' trust or annuity plan and compensation under a...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....404(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment... contributed by an employer under a pension, annuity, stock bonus, or profit-sharing plan, or under any plan...

  10. 26 CFR 1.404(a)-1 - Contributions of an employer to an employees' trust or annuity plan and compensation under a...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....404(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment... contributed by an employer under a pension, annuity, stock bonus, or profit-sharing plan, or under any plan...

  11. 29 CFR 2510.3-2 - Employee pension benefit plan.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... agreements to forego an increase in salary, which meets the requirements of 26 CFR 1.403(b)-1(b)(3) shall not... analysis by the employees; (iv) Collecting annuity or custodial account considerations as required...

  12. 26 CFR 1.72-17A - Special rules applicable to employee annuities and distributions under deferred compensation...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees. 1.72-17A Section 1.72-17A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...

  13. 26 CFR 1.691(d)-1 - Amounts received by surviving annuitant under joint and survivor annuity contract.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... surviving annuitant under section 72 during his life expectancy period (see paragraph (d)(1)(i) of this... surviving annuitant over his life expectancy period. If the surviving annuitant continues to receive annuity...) Definitions. (1) For purposes of section 691(d) and this section: (i) The term life expectancy period...

  14. 20 CFR 243.5 - Assignment of a portion of an annuity paid under the social security overall minimum provision.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... under the social security overall minimum provision. 243.5 Section 243.5 Employees' Benefits RAILROAD... § 243.5 Assignment of a portion of an annuity paid under the social security overall minimum provision. Section 3(f)(3) of the Railroad Retirement Act, the social security overall minimum provision,...

  15. 20 CFR 243.5 - Assignment of a portion of an annuity paid under the social security overall minimum provision.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... under the social security overall minimum provision. 243.5 Section 243.5 Employees' Benefits RAILROAD... § 243.5 Assignment of a portion of an annuity paid under the social security overall minimum provision. Section 3(f)(3) of the Railroad Retirement Act, the social security overall minimum provision,...

  16. 20 CFR 243.5 - Assignment of a portion of an annuity paid under the social security overall minimum provision.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... under the social security overall minimum provision. 243.5 Section 243.5 Employees' Benefits RAILROAD... § 243.5 Assignment of a portion of an annuity paid under the social security overall minimum provision. Section 3(f)(3) of the Railroad Retirement Act, the social security overall minimum provision,...

  17. 20 CFR 243.5 - Assignment of a portion of an annuity paid under the social security overall minimum provision.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... under the social security overall minimum provision. 243.5 Section 243.5 Employees' Benefits RAILROAD... § 243.5 Assignment of a portion of an annuity paid under the social security overall minimum provision. Section 3(f)(3) of the Railroad Retirement Act, the social security overall minimum provision,...

  18. 26 CFR 35.3405-1T - Questions and answers relating to withholding on pensions, annuities, and certain other deferred...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations). 35.3405-1T Section 35.3405-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

  19. 5 CFR 837.404 - Reinstatement of annuity during a period of employment not subject to CSRS or FERS.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Reinstatement of annuity during a period of employment not subject to CSRS or FERS. 837.404 Section 837.404 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF...

  20. 26 CFR 20.2031-7 - Valuation of annuities, interests for life or term of years, and remainder or reversionary...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2031-7 Valuation of annuities, interests... for the month in which the decedent died is 5.6 percent. Under Table S in paragraph (d)(7) of this... death, A was 47 years and 5 months old. In the month in which the decedent died, the section 7520...

  1. 26 CFR 20.2031-7 - Valuation of annuities, interests for life or term of years, and remainder or reversionary...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2031-7 Valuation of annuities, interests... for the month in which the decedent died is 5.6 percent. Under Table S in paragraph (d)(7) of this... death, A was 47 years and 5 months old. In the month in which the decedent died, the section 7520...

  2. 26 CFR 20.2031-7 - Valuation of annuities, interests for life or term of years, and remainder or reversionary...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2031-7 Valuation of annuities, interests... for the month in which the decedent died is 5.6 percent. Under Table S in paragraph (d)(7) of this... death, A was 47 years and 5 months old. In the month in which the decedent died, the section 7520...

  3. 26 CFR 1.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 1.7520-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.7520-1 Valuation of annuities, unitrust... case of certain transactions after April 30, 1989, subject to income tax, the fair market value...

  4. 5 CFR Appendix A to Subpart I of... - Recommended Language for Court Orders Awarding Former Spouse Survivor Annuities

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Recommended Language for Court Orders.... I, App. A Appendix A to Subpart I of Part 838—Recommended Language for Court Orders Awarding Former Spouse Survivor Annuities This appendix provides recommended language for use in court orders...

  5. 5 CFR Appendix A to Subpart I of... - Recommended Language for Court Orders Awarding Former Spouse Survivor Annuities

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Recommended Language for Court Orders.... I, App. A Appendix A to Subpart I of Part 838—Recommended Language for Court Orders Awarding Former Spouse Survivor Annuities This appendix provides recommended language for use in court orders...

  6. 5 CFR Appendix A to Subpart I of... - Recommended Language for Court Orders Awarding Former Spouse Survivor Annuities

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Recommended Language for Court Orders.... I, App. A Appendix A to Subpart I of Part 838—Recommended Language for Court Orders Awarding Former Spouse Survivor Annuities This appendix provides recommended language for use in court orders...

  7. 5 CFR Appendix A to Subpart I of... - Recommended Language for Court Orders Awarding Former Spouse Survivor Annuities

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Recommended Language for Court Orders.... I, App. A Appendix A to Subpart I of Part 838—Recommended Language for Court Orders Awarding Former Spouse Survivor Annuities This appendix provides recommended language for use in court orders...

  8. 5 CFR 847.606 - Methodology for determining the present value of annuity without service credit-credit not needed...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Methodology for determining the present value of annuity without service credit-credit not needed for title. 847.606 Section 847.606... Additional Employee Costs Under the Retroactive Provisions § 847.606 Methodology for determining the...

  9. 5 CFR 847.607 - Methodology for determining the present value of annuity without service credit-credit needed for...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Methodology for determining the present value of annuity without service credit-credit needed for title. 847.607 Section 847.607 Administrative... Employee Costs Under the Retroactive Provisions § 847.607 Methodology for determining the present value...

  10. 5 CFR 847.607 - Methodology for determining the present value of annuity without service credit-credit needed for...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Methodology for determining the present value of annuity without service credit-credit needed for title. 847.607 Section 847.607 Administrative... Employee Costs Under the Retroactive Provisions § 847.607 Methodology for determining the present value...

  11. 5 CFR 847.606 - Methodology for determining the present value of annuity without service credit-credit not needed...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Methodology for determining the present value of annuity without service credit-credit not needed for title. 847.606 Section 847.606... Additional Employee Costs Under the Retroactive Provisions § 847.606 Methodology for determining the...

  12. Allocating Retirement Funds between TIAA and CREF: How Should Participants Choose Now between Fixed and Variable Annuities?

    ERIC Educational Resources Information Center

    Malkiel, Burton G.

    1979-01-01

    The basic provisions of the TIAA-CREF retirement plans are outlined and the impact of inflation and falling stock prices on annuities and bonds are investigated. Major factors that should be considered when allocating contributions to TIAA-CREF funds are discussed. (SF)

  13. 26 CFR 20.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... valuation of the remainder interest. (3) In the case of a transfer to a charitable remainder annuity trust... of the remainder interest. See § 1.664-4 of this chapter with respect to the valuation of the remainder interest in property transferred to a charitable remainder unitrust. (b) Components of...

  14. 26 CFR 20.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... valuation of the remainder interest. (3) In the case of a transfer to a charitable remainder annuity trust... of the remainder interest. See § 1.664-4 of this chapter with respect to the valuation of the remainder interest in property transferred to a charitable remainder unitrust. (b) Components of...

  15. 26 CFR 20.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... valuation of the remainder interest. (3) In the case of a transfer to a charitable remainder annuity trust... of the remainder interest. See § 1.664-4 of this chapter with respect to the valuation of the remainder interest in property transferred to a charitable remainder unitrust. (b) Components of...

  16. 20 CFR 243.5 - Assignment of a portion of an annuity paid under the social security overall minimum provision.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... under the social security overall minimum provision. 243.5 Section 243.5 Employees' Benefits RAILROAD... § 243.5 Assignment of a portion of an annuity paid under the social security overall minimum provision. Section 3(f)(3) of the Railroad Retirement Act, the social security overall minimum provision,...

  17. 26 CFR 1.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.7520-1 Valuation of annuities, unitrust... actuarial valuations. (1) Except as otherwise provided in this section and in § 1.7520-3 (relating to... paragraph (b)(2) of this section. Actuarial factors for determining these present values are included...

  18. 26 CFR 1.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.7520-1 Valuation of annuities, unitrust... actuarial valuations. (1) Except as otherwise provided in this section and in § 1.7520-3 (relating to... paragraph (b)(2) of this section. Actuarial factors for determining these present values are included...

  19. 26 CFR 1.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.7520-1 Valuation of annuities, unitrust... actuarial valuations. (1) Except as otherwise provided in this section and in § 1.7520-3 (relating to... paragraph (b)(2) of this section. Actuarial factors for determining these present values are included...

  20. 26 CFR 20.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., interests for life or terms of years, and remainder or reversionary interests prior to May 1, 2009. 20.7520-1 Section 20.7520-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Valuations § 20.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years,...