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Sample records for 403b tax-sheltered annuity

  1. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 4 2013-10-01 2013-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  2. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  3. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 4 2011-10-01 2011-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  4. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 4 2014-10-01 2014-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  5. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 4 2012-10-01 2012-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  6. The Annuity Option.

    ERIC Educational Resources Information Center

    Demsey, Brian R.

    1991-01-01

    For school executives, annuities have become the preferred retirement vehicle, because other private-sector investments (some deferred compensation and profit-sharing plans) are closed to public employees. This article explains Internal Revenue Code sections 403 (b) and 457 and 1986 Tax Reform Act provisions related to tax-sheltered annuity plans.…

  7. 26 CFR 20.2039-2 - Annuities under “qualified plans” and section 403(b) annuity contracts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., with an annuity for life, and which was to provide his wife, upon the employee's death after retirement... after the trustee started payment of his annuity as described above. Since the wife's annuity was... which was to provide his wife, upon the employee's death after retirement, with a similar annuity for...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 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 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 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...

  11. 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

    ... for designated Roth section 403(b) contributions. (d) Effect of failure. § 1.403(b)-4Contribution... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account....

  12. 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, 2014 CFR

    2014-04-01

    ... for designated Roth section 403(b) contributions. (d) Effect of failure. § 1.403(b)-4Contribution... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account....

  13. 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, 2011 CFR

    2011-04-01

    ... for designated Roth section 403(b) contributions. (d) Effect of failure. § 1.403(b)-4Contribution... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account....

  14. 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, 2013 CFR

    2013-04-01

    ... for designated Roth section 403(b) contributions. (d) Effect of failure. § 1.403(b)-4Contribution... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account....

  15. 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, 2012 CFR

    2012-04-01

    ... for designated Roth section 403(b) contributions. (d) Effect of failure. § 1.403(b)-4Contribution... under section 72(p)(1). (e) Special rules relating to distributions from a designated Roth account....

  16. 26 CFR 53.4965-3 - Prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Prohibited tax shelter transactions. 53.4965-3 Section 53.4965-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Prohibited tax shelter transactions. (a) In general. Under section 4965(e), the term prohibited tax...

  17. 26 CFR 53.4965-3 - Prohibited tax shelter transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Prohibited tax shelter transactions. 53.4965-3 Section 53.4965-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Prohibited tax shelter transactions. (a) In general. Under section 4965(e), the term prohibited tax...

  18. 26 CFR 53.4965-3 - Prohibited tax shelter transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Prohibited tax shelter transactions. 53.4965-3 Section 53.4965-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Prohibited tax shelter transactions. (a) In general. Under section 4965(e), the term prohibited tax...

  19. 26 CFR 53.4965-3 - Prohibited tax shelter transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Prohibited tax shelter transactions. 53.4965-3 Section 53.4965-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Prohibited tax shelter transactions. (a) In general. Under section 4965(e), the term prohibited tax...

  20. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  1. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  2. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  3. 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... Returns and Records § 301.6111-1T Questions and answers relating to tax shelter registration. The following questions and answers relate to the tax shelter registration requirements of section 6111 of...

  4. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Questions and answers relating to tax shelter... Returns and Records § 301.6111-1T Questions and answers relating to tax shelter registration. The following questions and answers relate to the tax shelter registration requirements of section 6111 of...

  5. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Questions and answers relating to tax shelter... Returns and Records § 301.6111-1T Questions and answers relating to tax shelter registration. The following questions and answers relate to the tax shelter registration requirements of section 6111 of...

  6. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  7. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  8. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  9. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  10. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

  11. 12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Installment sale of tax-shelter programs as...) Interpretations § 220.124 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...

  12. 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...

  13. 26 CFR 301.6708-1T - Failure to maintain list of investors in potentially abusive tax shelters (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... potentially abusive tax shelters (temporary). 301.6708-1T Section 301.6708-1T Internal Revenue INTERNAL... Additional Amounts § 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters... the penalty for failure to maintain a list of investors in potentially abusive tax shelters. Q-1:...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Installment sale of tax-shelter programs as...) Interpretations § 220.124 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...

  15. 12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 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...

  16. 26 CFR 301.6708-1T - Failure to maintain list of investors in potentially abusive tax shelters (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... potentially abusive tax shelters (temporary). 301.6708-1T Section 301.6708-1T Internal Revenue INTERNAL... Additional Amounts § 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters... the penalty for failure to maintain a list of investors in potentially abusive tax shelters. Q-1:...

  17. 26 CFR 301.6708-1T - Failure to maintain list of investors in potentially abusive tax shelters (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... potentially abusive tax shelters (temporary). 301.6708-1T Section 301.6708-1T Internal Revenue INTERNAL... Additional Amounts § 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters... the penalty for failure to maintain a list of investors in potentially abusive tax shelters. Q-1:...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 3 2012-01-01 2012-01-01 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...

  19. 26 CFR 301.6708-1T - Failure to maintain list of investors in potentially abusive tax shelters (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... potentially abusive tax shelters (temporary). 301.6708-1T Section 301.6708-1T Internal Revenue INTERNAL... Additional Amounts § 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters... the penalty for failure to maintain a list of investors in potentially abusive tax shelters. Q-1:...

  20. 26 CFR 301.6708-1T - Failure to maintain list of investors in potentially abusive tax shelters (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... potentially abusive tax shelters (temporary). 301.6708-1T Section 301.6708-1T Internal Revenue INTERNAL... Additional Amounts § 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters... the penalty for failure to maintain a list of investors in potentially abusive tax shelters. Q-1:...

  1. IRS targets abusive oil and gas and other tax-shelter investments as litigating vehicles

    SciTech Connect

    Carter, R.D.; Parrott, T.G.

    1980-12-01

    The Internal Revenue Service (IRS) has targeted all investors and promoters involved in tax-sheltered investments for audit. Several new audit types and procedures will mean that investors are more likely to be audited and, when they are, it will take longer and cost more. Oil- and gas-drilling funds are among those targeted for audits in an effort to ferret out tax-shelter abuses. One danger of a new fast-track rulings section in the Rulings Division of the IRS is that an erroneous ruling issued might ultimately be resolved in the tax payer's favor in court; nevertheless, the promotor may be precluded from raising funds from discouraged investors who could have been afforded legitimate tax shelters. Probably the greatest potential area for abuse is each IRS district having sole jurisdiction to determine what is a litigating vehicle case.

  2. 26 CFR 1.403(b)-3 - Exclusion for contributions to purchase section 403(b) contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... designated Roth contributions; see paragraph (c) of this section and § 1.403(b)-7(e) for special taxation rules that apply with respect to designated Roth contributions under a section 403(b) plan. (1) Not a... service under section 414(u)). (c) Special rules for designated Roth section 403(b) contributions. (1)...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... designated Roth contributions; see paragraph (c) of this section and § 1.403(b)-7(e) for special taxation rules that apply with respect to designated Roth contributions under a section 403(b) plan. (1) Not a... service under section 414(u)). (c) Special rules for designated Roth section 403(b) contributions. (1)...

  4. 26 CFR 1.403(b)-3 - Exclusion for contributions to purchase section 403(b) contracts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... designated Roth contributions; see paragraph (c) of this section and § 1.403(b)-7(e) for special taxation rules that apply with respect to designated Roth contributions under a section 403(b) plan. (1) Not a... service under section 414(u)). (c) Special rules for designated Roth section 403(b) contributions. (1)...

  5. 26 CFR 1.403(b)-3 - Exclusion for contributions to purchase section 403(b) contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... designated Roth contributions; see paragraph (c) of this section and § 1.403(b)-7(e) for special taxation rules that apply with respect to designated Roth contributions under a section 403(b) plan. (1) Not a... service under section 414(u)). (c) Special rules for designated Roth section 403(b) contributions. (1)...

  6. 26 CFR 1.403(b)-3 - Exclusion for contributions to purchase section 403(b) contracts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... designated Roth contributions; see paragraph (c) of this section and § 1.403(b)-7(e) for special taxation rules that apply with respect to designated Roth contributions under a section 403(b) plan. (1) Not a... service under section 414(u)). (c) Special rules for designated Roth section 403(b) contributions. (1)...

  7. 26 CFR 1.403(b)-2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) contracts for its employees are maintained. (17) Section 403(b) elective deferral; designated Roth... section 403(b) elective deferral. (ii) Designated Roth contribution under a section 403(b) plan means...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) contracts for its employees are maintained. (17) Section 403(b) elective deferral; designated Roth... section 403(b) elective deferral. (ii) Designated Roth contribution under a section 403(b) plan means...

  9. 26 CFR 1.403(b)-2 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) contracts for its employees are maintained. (17) Section 403(b) elective deferral; designated Roth... section 403(b) elective deferral. (ii) Designated Roth contribution under a section 403(b) plan means...

  10. 26 CFR 1.403(b)-2 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) contracts for its employees are maintained. (17) Section 403(b) elective deferral; designated Roth... section 403(b) elective deferral. (ii) Designated Roth contribution under a section 403(b) plan means...

  11. 26 CFR 1.403(b)-2 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) contracts for its employees are maintained. (17) Section 403(b) elective deferral; designated Roth... section 403(b) elective deferral. (ii) Designated Roth contribution under a section 403(b) plan means...

  12. 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.

  13. 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) Investments...

  14. 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) Investments...

  15. 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) Investments...

  16. 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) Investments...

  17. 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…

  18. 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…

  19. 75 FR 44842 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-29

    ... information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506..., Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts. DATES: Written comments... Annuity Contracts. OMB Number: 1545-2068. Regulation Project Number: REG-155608-02. ] Abstract: The...

  20. 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...

  1. 26 CFR 1.403(b)-5 - Nondiscrimination rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...)(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...

  2. 29 CFR 2550.403b-1 - Exemptions from trust requirement.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Exemptions from trust requirement. 2550.403b-1 Section 2550.403b-1 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION... AND REGULATIONS FOR FIDUCIARY RESPONSIBILITY § 2550.403b-1 Exemptions from trust requirement....

  3. 26 CFR 20.2039-2 - Annuities under “qualified plans” and section 403(b) annuity contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 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 before...

  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

    ..., 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 before...

  5. 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 before...

  6. 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 before...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Taxation of distributions and benefits. 1.403(b.... § 1.403(b)-7 Taxation of distributions and benefits. (a) General rules for when amounts are included...) Rollovers to individual retirement arrangements and other eligible retirement plans—(1) Timing of taxation...

  8. 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.

  9. Your 403(b) Program: What's Hot? New Employer Contributions, Final Exam Guidelines, Corrections Procedures.

    ERIC Educational Resources Information Center

    Cook, Kristi; Lowder, Ellie

    1999-01-01

    Districts are using employer/nonsalary-reduction contributions to 403(b) plans to recruit and retain key employees, reduce unfunded liabilities for unused vacation and sick pay, and lower the cost of severance-pay packages. Legal compliance "caution flags," nondiscrimination rules, and IRS auditing and correction procedures are outlined.…

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... distribution (including a distribution from a designated Roth account) would be excluded from gross income if...(k)-1(f)(3)(ii) with respect to distributions from a designated Roth account that are expected to total less than $200 during a year applies to designated Roth accounts under a section 403(b) plan....

  11. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... distribution (including a distribution from a designated Roth account) would be excluded from gross income if...(k)-1(f)(3)(ii) with respect to distributions from a designated Roth account that are expected to total less than $200 during a year applies to designated Roth accounts under a section 403(b) plan....

  12. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... distribution (including a distribution from a designated Roth account) would be excluded from gross income if...(k)-1(f)(3)(ii) with respect to distributions from a designated Roth account that are expected to total less than $200 during a year applies to designated Roth accounts under a section 403(b) plan....

  13. 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 with...

  14. 26 CFR 1.403(b)-9 - Special rules for church plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... diverted to the employer if there is a loan or other extension of credit from assets in the account to the... of a regulated investment company. (5) Life annuities. A retirement income account may distribute benefits in a form that includes a life annuity only if— (i) The amount of the distribution form has...

  15. Deferred Compensation for Personnel of Tax-Exempt Universities: Effective Use of Section 403(b) Plans.

    ERIC Educational Resources Information Center

    Crain, John L.; And Others

    1989-01-01

    Under the Tax Reform Act of 1986 many university employees are no longer able to make tax deductible contributions to an IRA. Several alternative plans of action are discussed including tax-deferred annuities. Tax planning strategies are offered. (MLW)

  16. 5 CFR 1650.14 - Annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-employment withdrawal can use all or a portion of his or her account balance to purchase a life annuity. The... compute that amount and pay it directly to the participant. (b) An annuity will provide a payment for life... annuity chosen. The TSP annuity vendor will make the first annuity payment approximately 30 days after the...

  17. 25 CFR 1000.30 - May a Tribe/Consortium be selected to negotiate an AFA under section 403(b)(2) without having or...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false May a Tribe/Consortium be selected to negotiate an AFA under section 403(b)(2) without having or negotiating an AFA under section 403(b)(1)? 1000.30 Section... Applicant Pool § 1000.30 May a Tribe/Consortium be selected to negotiate an AFA under section...

  18. 25 CFR 1000.30 - May a Tribe/Consortium be selected to negotiate an AFA under section 403(b)(2) without having or...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false May a Tribe/Consortium be selected to negotiate an AFA under section 403(b)(2) without having or negotiating an AFA under section 403(b)(1)? 1000.30 Section... Applicant Pool § 1000.30 May a Tribe/Consortium be selected to negotiate an AFA under section...

  19. 25 CFR 1000.30 - May a Tribe/Consortium be selected to negotiate an AFA under section 403(b)(2) without having or...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false May a Tribe/Consortium be selected to negotiate an AFA under section 403(b)(2) without having or negotiating an AFA under section 403(b)(1)? 1000.30 Section... Applicant Pool § 1000.30 May a Tribe/Consortium be selected to negotiate an AFA under section...

  20. 25 CFR 1000.30 - May a Tribe/Consortium be selected to negotiate an AFA under section 403(b)(2) without having or...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false May a Tribe/Consortium be selected to negotiate an AFA under section 403(b)(2) without having or negotiating an AFA under section 403(b)(1)? 1000.30 Section... Applicant Pool § 1000.30 May a Tribe/Consortium be selected to negotiate an AFA under section...

  1. 25 CFR 1000.30 - May a Tribe/Consortium be selected to negotiate an AFA under section 403(b)(2) without having or...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false May a Tribe/Consortium be selected to negotiate an AFA under section 403(b)(2) without having or negotiating an AFA under section 403(b)(1)? 1000.30 Section... Applicant Pool § 1000.30 May a Tribe/Consortium be selected to negotiate an AFA under section...

  2. 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 a...

  3. 5 CFR 842.613 - Division of a survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Division of a survivor annuity. (a) The maximum combined total of all current and former spouse annuities... survivor annuity may be divided into a combination of former spouse annuities and a current spouse annuity so long as the aggregate total of the current and former spouse annuities does not exceed the...

  4. 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,...

  5. 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,...

  6. 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,...

  7. 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,...

  8. 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,...

  9. 20 CFR 218.42 - When a parent annuity ends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false When a parent annuity ends. 218.42 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.42 When a parent annuity ends. (a) Tier I. The tier I benefit of a parent annuity ends with the earliest of the last day of the month before...

  10. 20 CFR 218.42 - When a parent annuity ends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true When a parent annuity ends. 218.42 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.42 When a parent annuity ends. (a) Tier I. The tier I benefit of a parent annuity ends with the earliest of the last day of the month before...

  11. 20 CFR 218.42 - When a parent annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a parent annuity ends. 218.42 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.42 When a parent annuity ends. (a) Tier I. The tier I benefit of a parent annuity ends with the earliest of the last day of the month before...

  12. 20 CFR 218.42 - When a parent annuity ends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true When a parent annuity ends. 218.42 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.42 When a parent annuity ends. (a) Tier I. The tier I benefit of a parent annuity ends with the earliest of the last day of the month before...

  13. 20 CFR 218.42 - When a parent annuity ends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false When a parent annuity ends. 218.42 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.42 When a parent annuity ends. (a) Tier I. The tier I benefit of a parent annuity ends with the earliest of the last day of the month before...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 20 CFR 228.13 - Computation of the tier I annuity component of a parent's insurance annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... a parent's insurance annuity. 228.13 Section 228.13 Employees' Benefits RAILROAD RETIREMENT BOARD... § 228.13 Computation of the tier I annuity component of a parent's insurance annuity. The tier I annuity component of a parent's insurance annuity is dependent on whether one or two parents are entitled. (a)...

  3. 20 CFR 228.13 - Computation of the tier I annuity component of a parent's insurance annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... a parent's insurance annuity. 228.13 Section 228.13 Employees' Benefits RAILROAD RETIREMENT BOARD... § 228.13 Computation of the tier I annuity component of a parent's insurance annuity. The tier I annuity component of a parent's insurance annuity is dependent on whether one or two parents are entitled. (a)...

  4. 20 CFR 228.13 - Computation of the tier I annuity component of a parent's insurance annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of a parent's insurance annuity. 228.13 Section 228.13 Employees' Benefits RAILROAD RETIREMENT BOARD... § 228.13 Computation of the tier I annuity component of a parent's insurance annuity. The tier I annuity component of a parent's insurance annuity is dependent on whether one or two parents are entitled. (a)...

  5. 20 CFR 228.13 - Computation of the tier I annuity component of a parent's insurance annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of a parent's insurance annuity. 228.13 Section 228.13 Employees' Benefits RAILROAD RETIREMENT BOARD... § 228.13 Computation of the tier I annuity component of a parent's insurance annuity. The tier I annuity component of a parent's insurance annuity is dependent on whether one or two parents are entitled. (a)...

  6. 20 CFR 228.12 - Computation of the tier I annuity component of a child's insurance annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Computation of the tier I annuity component of... REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.12 Computation of the tier I annuity component of a child's insurance annuity. The tier I...

  7. 20 CFR 228.12 - Computation of the tier I annuity component of a child's insurance annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Computation of the tier I annuity component... REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.12 Computation of the tier I annuity component of a child's insurance annuity. The tier I...

  8. 20 CFR 228.12 - Computation of the tier I annuity component of a child's insurance annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Computation of the tier I annuity component... REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.12 Computation of the tier I annuity component of a child's insurance annuity. The tier I...

  9. 20 CFR 228.12 - Computation of the tier I annuity component of a child's insurance annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Computation of the tier I annuity component... REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.12 Computation of the tier I annuity component of a child's insurance annuity. The tier I...

  10. 20 CFR 228.12 - Computation of the tier I annuity component of a child's insurance annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Computation of the tier I annuity component of... REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.12 Computation of the tier I annuity component of a child's insurance annuity. The tier I...

  11. 28 CFR 50.24 - Annuity broker minimum qualifications.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... incomplete or has been altered, amended, or changed in any respect from the Declaration at the Civil Division... annuity broker, the appearance of an annuity broker's name on the list does not signify that the annuity...

  12. 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...

  13. 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 a...

  14. 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...

  15. 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 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...

  16. 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 part...

  17. 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 annuity...

  18. 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 annuity...

  19. 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...

  20. 5 CFR 838.303 - Expressly dividing employee annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Requirements for Court Orders Affecting Employee Annuities § 838.303 Expressly dividing employee annuity. (a) A court order directed at employee annuity is not a court order acceptable for processing unless it expressly divides the employee annuity as...

  1. 5 CFR 838.303 - Expressly dividing employee annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Requirements for Court Orders Affecting Employee Annuities § 838.303 Expressly dividing employee annuity. (a) A court order directed at employee annuity is not a court order acceptable for processing unless it expressly divides the employee annuity as...

  2. 5 CFR 838.303 - Expressly dividing employee annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Requirements for Court Orders Affecting Employee Annuities § 838.303 Expressly dividing employee annuity. (a) A court order directed at employee annuity is not a court order acceptable for processing unless it expressly divides the employee annuity as...

  3. 20 CFR 218.15 - When a parent annuity begins.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true When a parent annuity begins. 218.15 Section 218.15 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.15 When a parent annuity begins. A...

  4. 20 CFR 218.15 - When a parent annuity begins.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false When a parent annuity begins. 218.15 Section 218.15 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.15 When a parent annuity begins. A...

  5. 20 CFR 218.15 - When a parent annuity begins.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true When a parent annuity begins. 218.15 Section 218.15 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.15 When a parent annuity begins. A...

  6. 20 CFR 218.15 - When a parent annuity begins.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false When a parent annuity begins. 218.15 Section 218.15 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.15 When a parent annuity begins. A...

  7. 20 CFR 218.15 - When a parent annuity begins.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a parent annuity begins. 218.15 Section 218.15 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.15 When a parent annuity begins. A...

  8. 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... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.409 Rates of annuities. (a) For each month, the amount of annuity payable to each surviving child under...

  9. 5 CFR 843.409 - Rates of annuities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.409 Rates of annuities. (a) For each month, the amount of annuity payable to each surviving child under this subpart is— (1) The difference between the basic child's annuity rate for that month and the total...

  10. 5 CFR 843.409 - Rates of annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.409 Rates of annuities. (a) For each month, the amount of annuity payable to each surviving child under this subpart is— (1) The difference between the basic child's annuity rate for that month and the total...

  11. 5 CFR 843.409 - Rates of annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.409 Rates of annuities. (a) For each month, the amount of annuity payable to each surviving child under this subpart is— (1) The difference between the basic child's annuity rate for that month and the total...

  12. 5 CFR 843.409 - Rates of annuities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.409 Rates of annuities. (a) For each month, the amount of annuity payable to each surviving child under this subpart is— (1) The difference between the basic child's annuity rate for that month and the total...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Individual retirement annuities. 1.408-3 Section... retirement annuities. (a) In general. An individual retirement annuity is an annuity contract or endowment... issued by an insurance company described in this paragraph will be treated as an individual...

  18. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Individual retirement annuities. 1.408-3 Section... retirement annuities. (a) In general. An individual retirement annuity is an annuity contract or endowment... issued by an insurance company described in this paragraph will be treated as an individual...

  19. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Individual retirement annuities. 1.408-3 Section... retirement annuities. (a) In general. An individual retirement annuity is an annuity contract or endowment... issued by an insurance company described in this paragraph will be treated as an individual...

  20. 5 CFR 837.303 - Annuity offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity offset. 837.303 Section 837.303...) REEMPLOYMENT OF ANNUITANTS Coverage and Contributions § 837.303 Annuity offset. (a) Applicability. When the... been waived under 5 U.S.C. 8345(d) or 8465(a)), the pay of the reemployed annuitant shall be offset...

  1. 5 CFR 1650.14 - Annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...-employment withdrawal can use all or a portion of his or her account balance to purchase a life annuity. (b... traditional balance and a Roth balance elects to use 100% of his or her withdrawal to purchase a life annuity... provide a payment for life to the participant and, if applicable, to the participant's survivor, in...

  2. 26 CFR 20.2039-1 - Annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... after retirement, with a similar annuity for life. The benefits under the plan were completely forfeitable during the employee's life, but upon his death after retirement, the benefits to the wife were... beneficiary, upon the employee's death after retirement, with a similar annuity for life. The plan also...

  3. 17 CFR 270.22e-1 - Exemption from section 22(e) of the Act during annuity payment period of variable annuity...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) 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 provisions...

  4. 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 provisions...

  5. 17 CFR 270.22e-1 - Exemption from section 22(e) of the Act during annuity payment period of variable annuity...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) 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 provisions...

  6. 17 CFR 270.22e-1 - Exemption from section 22(e) of the Act during annuity payment period of variable annuity...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) 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 provisions...

  7. 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)

  8. 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)

  9. 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 §...

  10. 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...

  11. 5 CFR 838.711 - Maximum former spouse survivor annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Maximum former spouse survivor annuity. 838.711 Section 838.711 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... Orders Awarding Former Spouse Survivor Annuities Limitations on Survivor Annuities § 838.711 Maximum...

  12. 5 CFR 838.711 - Maximum former spouse survivor annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Maximum former spouse survivor annuity. 838.711 Section 838.711 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... Orders Awarding Former Spouse Survivor Annuities Limitations on Survivor Annuities § 838.711 Maximum...

  13. 5 CFR 838.711 - Maximum former spouse survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Maximum former spouse survivor annuity. 838.711 Section 838.711 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... Orders Awarding Former Spouse Survivor Annuities Limitations on Survivor Annuities § 838.711 Maximum...

  14. 5 CFR 838.711 - Maximum former spouse survivor annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Maximum former spouse survivor annuity. 838.711 Section 838.711 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... Orders Awarding Former Spouse Survivor Annuities Limitations on Survivor Annuities § 838.711 Maximum...

  15. 32 CFR 48.503 - Claims for annuity payments.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ....503 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.503 Claims for annuity payments. Upon... 768. Application for Annuity Under Retired Serviceman's Family Protection Plan) for making...

  16. 32 CFR 48.503 - Claims for annuity payments.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ....503 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.503 Claims for annuity payments. Upon... 768. Application for Annuity Under Retired Serviceman's Family Protection Plan) for making...

  17. 32 CFR 48.502 - Effective date of annuity.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 1 2012-07-01 2012-07-01 false Effective date of annuity. 48.502 Section 48.502 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.502 Effective date of annuity. All...

  18. 32 CFR 48.503 - Claims for annuity payments.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ....503 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.503 Claims for annuity payments. Upon... 768. Application for Annuity Under Retired Serviceman's Family Protection Plan) for making...

  19. 32 CFR 48.502 - Effective date of annuity.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 1 2013-07-01 2013-07-01 false Effective date of annuity. 48.502 Section 48.502 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.502 Effective date of annuity. All...

  20. 32 CFR 48.503 - Claims for annuity payments.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ....503 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.503 Claims for annuity payments. Upon... 768. Application for Annuity Under Retired Serviceman's Family Protection Plan) for making...

  1. 32 CFR 48.502 - Effective date of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Effective date of annuity. 48.502 Section 48.502 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.502 Effective date of annuity. All...

  2. 32 CFR 48.503 - Claims for annuity payments.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ....503 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.503 Claims for annuity payments. Upon... 768. Application for Annuity Under Retired Serviceman's Family Protection Plan) for making...

  3. 32 CFR 48.502 - Effective date of annuity.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Effective date of annuity. 48.502 Section 48.502 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.502 Effective date of annuity. All...

  4. 32 CFR 48.502 - Effective date of annuity.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 1 2014-07-01 2014-07-01 false Effective date of annuity. 48.502 Section 48.502 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.502 Effective date of annuity. All...

  5. 5 CFR 841.803 - Waiver of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... under 5 U.S.C. 8462. Upon cancellation of a waiver, the rate of annuity will be increased by any COLA authorized during the period a waiver was in effect. (f) Upon the death of an annuitant with a waiver in effect, any survivor annuity payable will be authorized at the full rate of annuity as though the...

  6. 5 CFR 831.641 - Division of a survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) Except as provided in §§ 831.682 and 831.683, the maximum combined total of all current and former spouse... spouse annuities and a current spouse annuity so long as the aggregate total of current and former spouse... court order, the current spouse will be entitled to a current spouse annuity or an increased...

  7. 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... rendered thereto in the discharge of governmental functions, and any life annuity, derived from...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  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 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 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,...

  15. 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,...

  16. 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,...

  17. 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, derived...

  18. 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, derived...

  19. 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... 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 United...

  20. 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...

  1. 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...

  2. 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...

  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 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Variable annuities. 1.801-7 Section 1.801-7...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-7 Variable annuities. (a) In general. (1... contract includes a contract which provides for the payment of a variable annuity computed on the basis of...

  10. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Variable annuities. 1.801-7 Section 1.801-7...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-7 Variable annuities. (a) In general. (1... contract includes a contract which provides for the payment of a variable annuity computed on the basis of...

  11. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Variable annuities. 1.801-7 Section 1.801-7...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-7 Variable annuities. (a) In general. (1... contract includes a contract which provides for the payment of a variable annuity computed on the basis of...

  12. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Variable annuities. 1.801-7 Section 1.801-7...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-7 Variable annuities. (a) In general. (1... contract includes a contract which provides for the payment of a variable annuity computed on the basis of...

  13. 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

    ... regular survivor annuity for a spouse or former spouse equals 55 percent of the portion of the retiree's... annuity, the participant must accept a reduction in his/her full annuity equal to 21/2 percent of the first $3,600 of the designated base, plus 10 percent of the balance of the base. If a regular...

  14. 17 CFR 230.151 - Safe harbor definition of certain “annuity contracts or optional annuity contracts” within the...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... REGULATIONS, SECURITIES ACT OF 1933 General § 230.151 Safe harbor definition of certain “annuity contracts or... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Safe harbor definition of certain âannuity contracts or optional annuity contractsâ within the meaning of section 3(a)(8). 230.151...

  15. 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

    ... REGULATIONS, SECURITIES ACT OF 1933 General § 230.151 Safe harbor definition of certain “annuity contracts or... 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...

  16. 20 CFR 216.81 - Who is eligible for a parent's 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 parent's annuity. 216... RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Parent's Annuity § 216.81 Who is eligible for a parent's annuity... an annuity as described by subpart G or H of this part, a parent of the deceased employee is...

  17. 20 CFR 228.2 - Tier I and tier II annuity components.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Tier I and tier II annuity components. 228.2... COMPUTATION OF SURVIVOR ANNUITIES General § 228.2 Tier I and tier II annuity components. (a) Tier I annuity component. The Tier I annuity component is generally the amount that would have been payable under...

  18. 20 CFR 228.2 - Tier I and tier II annuity components.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Tier I and tier II annuity components. 228.2... COMPUTATION OF SURVIVOR ANNUITIES General § 228.2 Tier I and tier II annuity components. (a) Tier I annuity component. The Tier I annuity component is generally the amount that would have been payable under...

  19. 20 CFR 228.2 - Tier I and tier II annuity components.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Tier I and tier II annuity components. 228.2... COMPUTATION OF SURVIVOR ANNUITIES General § 228.2 Tier I and tier II annuity components. (a) Tier I annuity component. The Tier I annuity component is generally the amount that would have been payable under...

  20. 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...

  1. 20 CFR 216.31 - Who is eligible for an age annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Who is eligible for an age annuity. 216.31... ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.31 Who is eligible for an age annuity. The Railroad Retirement Act provides annuities based on the employee's age for employees who have been credited with...

  2. 20 CFR 218.35 - When an employee age 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 age annuity ends. 218.35... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.35 When an employee age annuity ends. An employee annuity based on age ends with the last day of the month before the month in which the...

  3. 20 CFR 216.31 - Who is eligible for an age 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 an age annuity. 216.31... ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.31 Who is eligible for an age annuity. The Railroad Retirement Act provides annuities based on the employee's age for employees who have been credited with...

  4. 20 CFR 216.31 - Who is eligible for an age annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Who is eligible for an age annuity. 216.31... ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.31 Who is eligible for an age annuity. The Railroad Retirement Act provides annuities based on the employee's age for employees who have been credited with...

  5. 20 CFR 218.35 - When an employee age annuity ends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true When an employee age annuity ends. 218.35... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.35 When an employee age annuity ends. An employee annuity based on age ends with the last day of the month before the month in which the...

  6. 20 CFR 216.31 - Who is eligible for an age 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 an age annuity. 216.31... ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.31 Who is eligible for an age annuity. The Railroad Retirement Act provides annuities based on the employee's age for employees who have been credited with...

  7. 20 CFR 218.35 - When an employee age 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 age annuity ends. 218.35... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.35 When an employee age annuity ends. An employee annuity based on age ends with the last day of the month before the month in which the...

  8. 20 CFR 216.31 - Who is eligible for an age annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Who is eligible for an age annuity. 216.31... ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.31 Who is eligible for an age annuity. The Railroad Retirement Act provides annuities based on the employee's age for employees who have been credited with...

  9. Securities and Exchange Commission Rule 151A and Annuities: Issues and Legislation

    DTIC Science & Technology

    2010-07-01

    decades. Defenders of annuity products point out that annuities can play an important role in retirement planning. They offer tax - deferred growth for...2 Tax Treatment of Annuities ...................................................................................................2...Annuities can be classified as follows: • Immediate versus Deferred —Under an immediate annuity, an individual pays an insurance company a sum of money

  10. 20 CFR 218.35 - When an employee age annuity ends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.35 When an employee age annuity ends. An employee annuity based on age ends with the last day of the month before the month in which the employee... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false When an employee age annuity ends. 218.35...

  11. 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...

  12. 20 CFR 216.32 - Who is eligible for a disability annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 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...

  13. 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)...

  14. 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)...

  15. 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...

  16. 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)...

  17. Group Insurance, Bond Issuance and Annuity Programs.

    ERIC Educational Resources Information Center

    Nicholas, Everett E., Jr.

    This chapter reviews recent and emerging legal concerns in the increasingly varied and complex areas of group insurance, bond issuance, and annuity programs, each of which will impinge significantly on school operations in the years ahead, thus involving more staff and administrative time. Group insurance has developed into a major bargaining…

  18. 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 the...

  19. 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 the...

  20. 26 CFR 20.2039-1 - Annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... payments may be equal or unequal, conditional or uncondititional, periodic or sporadic. The term “contract... beneficiary. The element of forfeitability in the wife's annuity may be taken into account only with respect... so that there was no longer an insurance element under the contract at the time of the decedent's...

  1. 26 CFR 20.2039-1 - Annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CRTs) such as a charitable remainder annuity trust (CRAT) within the meaning of section 664(d)(1), a... charitable remainder trust that does not qualify under section 664(d), whether because the CRT was created prior to 1969, there was a defect in the drafting of the CRT, there was no intention to qualify the...

  2. 5 CFR 847.907 - How is the monthly annuity rate used to compute the present value of the deferred annuity without...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... compute the present value of the deferred annuity without credit for NAFI service determined? 847.907... the present value of the deferred annuity without credit for NAFI service determined? (a) The monthly annuity rate used to compute the present value of the deferred annuity under § 847.906 of this subpart...

  3. 26 CFR 1.1021-1 - Sale of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Sale of annuities. 1.1021-1 Section 1.1021-1...) INCOME TAXES Basis Rules of General Application § 1.1021-1 Sale of annuities. In the case of a transfer for value of an annuity contract to which section 72(g) and paragraph (a) of § 1.72-10 apply, the...

  4. 20 CFR 216.81 - Who is eligible for a parent's annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Who is eligible for a parent's annuity. 216.81... ELIGIBILITY FOR AN ANNUITY Parent's Annuity § 216.81 Who is eligible for a parent's annuity. (a) Where the... described by subpart G or H of this part, a parent of the deceased employee is eligible for both the tier...

  5. 20 CFR 216.81 - Who is eligible for a parent's 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 parent's annuity. 216.81... ELIGIBILITY FOR AN ANNUITY Parent's Annuity § 216.81 Who is eligible for a parent's annuity. (a) Where the... described by subpart G or H of this part, a parent of the deceased employee is eligible for both the tier...

  6. 20 CFR 228.40 - Cost of living increase applicable to the tier I annuity component.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Cost of living increase applicable to the tier... UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.40 Cost of living increase applicable to the tier I annuity component. The tier I annuity...

  7. 20 CFR 228.40 - Cost of living increase applicable to the tier I annuity component.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tier I annuity component. 228.40 Section 228.40 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.40 Cost of living increase applicable to the tier I annuity component. The tier I...

  8. 20 CFR 228.40 - Cost of living increase applicable to the tier I annuity component.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tier I annuity component. 228.40 Section 228.40 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.40 Cost of living increase applicable to the tier I annuity component. The tier I...

  9. 20 CFR 228.40 - Cost of living increase applicable to the tier I annuity component.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Cost of living increase applicable to the tier... UNDER THE RAILROAD RETIREMENT ACT COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.40 Cost of living increase applicable to the tier I annuity component. The tier I annuity...

  10. 20 CFR 218.6 - How to choose an annuity beginning date.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true How to choose an annuity beginning date. 218.6 Section 218.6 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.6 How to choose an annuity beginning date...

  11. 20 CFR 218.6 - How to choose an annuity beginning date.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false How to choose an annuity beginning date. 218.6 Section 218.6 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.6 How to choose an annuity...

  12. 20 CFR 218.6 - How to choose an annuity beginning date.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true How to choose an annuity beginning date. 218.6 Section 218.6 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.6 How to choose an annuity beginning date...

  13. 20 CFR 218.6 - How to choose an annuity beginning date.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How to choose an annuity beginning date. 218.6 Section 218.6 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.6 How to choose an annuity...

  14. 20 CFR 218.6 - How to choose an annuity beginning date.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false How to choose an annuity beginning date. 218.6 Section 218.6 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.6 How to choose an annuity...

  15. 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)

  16. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... decisions that establish principles of general application in the tax law (e.g., Gregory v. Helvering, 293 U... from Federal income taxation, and any other tax consequences that may reduce a taxpayer's Federal...) reasonably determines that there is no reasonable basis under Federal tax law for denial of any significant...

  17. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... satisfied by an IRS position that would be merely arguable or that would constitute merely a colorable claim... position must take into account the entirety of the transaction and any combination of tax consequences... under conditions of confidentiality, whether or not such understanding or agreement is legally binding...

  18. 5 CFR 831.613 - Election of insurable interest annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... 831.613 Section 831.613 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.613 Election of insurable interest annuity. (a) At the time of retirement, an employee or Member...

  19. 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... not also eligible for a full-age spouse annuity as explained in part 216 of this chapter. However, see also paragraph (c) of this section. If the spouse is eligible for a full-age spouse annuity when he...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... spouse's marriage to the empoyee is ended by absolute divorce, annulment, or other judicial action (the... not also eligible for a full-age spouse annuity as explained in part 216 of this chapter. However, see also paragraph (c) of this section. If the spouse is eligible for a full-age spouse annuity when he...

  1. 20 CFR 218.38 - When a spouse annuity ends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... spouse's marriage to the empoyee is ended by absolute divorce, annulment, or other judicial action (the... not also eligible for a full-age spouse annuity as explained in part 216 of this chapter. However, see also paragraph (c) of this section. If the spouse is eligible for a full-age spouse annuity when he...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... paid each year as the annuity amount is 15 percent or less of the initial net fair market value of the... with a $5 fair market value and a $2 adjusted basis to pay the $100 annuity amount due for Year 1. The... may be expressed as a fraction or a percentage of the initial net fair market value of the...

  3. 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 to...

  4. 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…

  5. 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...

  6. 32 CFR 48.506 - Recovery of erroneous annuity payments.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Recovery of erroneous annuity payments. 48.506 Section 48.506 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.506 Recovery of...

  7. 32 CFR 48.506 - Recovery of erroneous annuity payments.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 1 2014-07-01 2014-07-01 false Recovery of erroneous annuity payments. 48.506 Section 48.506 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.506 Recovery of...

  8. 32 CFR 48.506 - Recovery of erroneous annuity payments.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 1 2012-07-01 2012-07-01 false Recovery of erroneous annuity payments. 48.506 Section 48.506 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.506 Recovery of...

  9. 32 CFR 48.506 - Recovery of erroneous annuity payments.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 1 2013-07-01 2013-07-01 false Recovery of erroneous annuity payments. 48.506 Section 48.506 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.506 Recovery of...

  10. 32 CFR 48.506 - Recovery of erroneous annuity payments.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Recovery of erroneous annuity payments. 48.506 Section 48.506 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.506 Recovery of...

  11. 5 CFR 847.703 - Reductions in annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... INSTRUMENTALITIES Computation of Benefits Under the Retroactive Provisions § 847.703 Reductions in annuity. The CSRS... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Reductions in annuity. 847.703 Section 847.703 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

  12. 22 CFR 19.10-1 - Full annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Full annuity. 19.10-1 Section 19.10-1 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR SPOUSES AND FORMER SPOUSES OF PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.10-1 Full annuity. If a participant retires and...

  13. 5 CFR 831.701 - Effective dates of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... in § 831.651. (e) Except as provided in § 831.502, annuity terminates on the date of death or on the... on a daily basis, one-thirtieth of the monthly rate constituting the daily rate. Annuity does...

  14. 5 CFR 843.504 - Rate of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Rate of annuity. 843.504 Section 843.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Insurable Interest Annuities § 843.504...

  15. 5 CFR 842.403 - Compution of basic annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Section 842.403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE... annuity of an employee or Member is 1 percent of average pay multiplied by total service. (b) The annuity of an employee is 1.1 percent of average pay multiplied by total service, provided the individual—...

  16. 5 CFR 831.613 - Election of insurable interest annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... 831.613 Section 831.613 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.613 Election of insurable interest annuity. (a) At the time of retirement, an employee or Member in...

  17. 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... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  18. 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... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  19. 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... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  20. 5 CFR 842.504 - Amount of annuity supplement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Section 842.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Annuity Supplement § 842.504 Amount..., excluding military service not performed during an absence of leave without pay from civilian...

  1. 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...

  2. 42 CFR 408.44 - Deduction from civil service annuities.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... § 408.44 Deduction from civil service annuities. (a) Responsibility for deductions. If an enrollee is not entitled to railroad retirement benefits or social security benefits, and is receiving a civil... service annuity or to social security or railroad retirement benefits, and the annuitant gives...

  3. 42 CFR 408.44 - Deduction from civil service annuities.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 false Deduction from civil service annuities. 408.44 Section 408.44 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICARE PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Deduction From Monthly Benefits § 408.44 Deduction from civil service annuities....

  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. 831.1211 Section 831.1211 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a...

  5. 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 will...

  6. 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...

  7. 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...

  8. 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...

  9. 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) At...

  10. 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. 831.1211 Section 831.1211 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a...

  11. 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...

  12. 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. 831.1211 Section 831.1211 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a...

  13. 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…

  14. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for taxable years beginning on and after January 1, 1948. The term “life annuities” is defined in... 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...

  15. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for taxable years beginning on and after January 1, 1948. The term “life annuities” is defined in... 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...

  16. 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. 831.1211 Section 831.1211 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity....

  17. 5 CFR 831.407 - Purchase of additional annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 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)...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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 ORDERS AFFECTING RETIREMENT BENEFITS Terminology Used in Court Orders Affecting Employee Annuities...

  4. 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... tables and the investment experience of the company issuing such a contract. A variable annuity differs... contract vary with the insurance company's investment experience with respect to such contracts while...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... annuities are the greater of— (1) One dollar per month; or (2)(i) If the percentage change is less than 2 percent, the percentage change; (ii) If the percentage change is at least 2 percent and not greater than 3 percent, 2 percent; and (iii) If the percentage change exceeds 3 percent, 1 percentage point less than...

  6. 38 CFR 3.811 - Minimum income annuity and gratuitous annuity.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... determined in establishing pension eligibility, is less than the maximum annual rate of pension in effect... income for minimum income annuity purposes from the maximum annual pension rate under 38 U.S.C. 1541(b... section 306 pensions by reducing the maximum annual pension rate under 38 U.S.C. 1541(b) by the amount...

  7. 38 CFR 3.811 - Minimum income annuity and gratuitous annuity.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... determined in establishing pension eligibility, is less than the maximum annual rate of pension in effect... income for minimum income annuity purposes from the maximum annual pension rate under 38 U.S.C. 1541(b... section 306 pensions by reducing the maximum annual pension rate under 38 U.S.C. 1541(b) by the amount...

  8. 38 CFR 3.811 - Minimum income annuity and gratuitous annuity.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... determined in establishing pension eligibility, is less than the maximum annual rate of pension in effect... income for minimum income annuity purposes from the maximum annual pension rate under 38 U.S.C. 1541(b... section 306 pensions by reducing the maximum annual pension rate under 38 U.S.C. 1541(b) by the amount...

  9. Early Retirement from Colleges and Universities: Considerations under the Employee Retirement Income Security Act.

    ERIC Educational Resources Information Center

    Shapiro, Larry E.

    1980-01-01

    Important considerations for institutions wanting to establish supplementary early retirement benefits to encourage the practice are outlined. Regulations concerning pension plans, tax-sheltered annuities, and deferred compensation are reviewed. Individually negotiated early retirement supplements are not recommended. (MSE)

  10. Early Retirement from Colleges and Universities: Considerations under the Employee Retirement Income Security Act.

    ERIC Educational Resources Information Center

    Shapiro, Larry E.

    1980-01-01

    Important considerations for institutions wanting to establish supplementary early retirement benefits to encourage the practice are outlined. Regulations concerning pension plans, tax-sheltered annuities, and deferred compensation are reviewed. Individually negotiated early retirement supplements are not recommended. (MSE)

  11. 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

  12. 5 CFR 831.614 - Election of a self-only annuity or partially reduced annuity by married employees and Members.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.614 Election of a self-only annuity or partially...

  13. 5 CFR 831.614 - Election of a self-only annuity or partially reduced annuity by married employees and Members.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.614 Election of a self-only annuity or partially reduced...

  14. 5 CFR 831.614 - Election of a self-only annuity or partially reduced annuity by married employees and Members.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.614 Election of a self-only annuity or partially reduced...

  15. 5 CFR 831.614 - Election of a self-only annuity or partially reduced annuity by married employees and Members.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.614 Election of a self-only annuity or partially reduced...

  16. 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

    ... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.614 Election of a self-only annuity or partially reduced...

  17. 5 CFR 831.612 - Election at time of retirement of a fully reduced annuity or a partially reduced annuity to...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Election at time of retirement of a fully reduced annuity or a partially reduced annuity to provide a former spouse annuity. 831.612 Section 831.612 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor...

  18. 5 CFR 842.604 - Election at time of retirement of a fully reduced annuity or a one-half reduced annuity to...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Election at time of retirement of a fully reduced annuity or a one-half reduced annuity to provide a former spouse annuity. 842.604 Section 842.604 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES...

  19. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities... paid to a nonresident alien individual who is a resident of Switzerland shall not be included in...

  20. 20 CFR 228.13 - Computation of the tier I annuity component of a parent's insurance annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... parent entitled. A parent's tier I annuity component is equal to 821/2 percent of the PIA computed under... to 75 percent of the PIA computed under § 228.10 of this part. (c) The amounts computed under...

  1. 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

    ... under paragraphs (b)(1) or (b)(2) of this section had been in effect continuously since the time of... divorce terminates the marriage, to continue the reduction to provide for a former spouse annuity; or...

  2. 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 adjusted...

  3. 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 and...

  4. 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 the...

  5. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the creation of a trust or custodial account. However, for such a plan to qualify, the plan must... 501(a) distributes any annuity, endowment, retirement income, or life insurance contract, then the... insurance contract on F's life to a life annuity which is distributed to him. The life annuity issued on F's...

  6. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the creation of a trust or custodial account. However, for such a plan to qualify, the plan must... 501(a) distributes any annuity, endowment, retirement income, or life insurance contract, then the... insurance contract on F's life to a life annuity which is distributed to him. The life annuity issued on F's...

  7. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the creation of a trust or custodial account. However, for such a plan to qualify, the plan must... 501(a) distributes any annuity, endowment, retirement income, or life insurance contract, then the... insurance contract on F's life to a life annuity which is distributed to him. The life annuity issued on F's...

  8. 20 CFR 218.44 - When a remarried widow(er) annuity ends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) annuity ends. (a) Entitlement based on age. When the remarried widow(er) annuity is based on age, the...(er)— (1) Dies; (2) Becomes entitled to an old age benefit under the Social Security Act that is equal to or larger than the amount of the full remarried widow(er) annuity before reduction for age or...

  9. 20 CFR 218.43 - When a surviving divorced spouse annuity ends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... spouse annuity ends. (a) Entitlement based on age. When the surviving divorced spouse annuity is based on age, the annuity ends with the earliest of the last day of the month before the month in which the surviving divorced spouse— (1) Dies; (2) Becomes entitled to an old age benefit under the Social...

  10. 20 CFR 218.43 - When a surviving divorced spouse annuity ends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... spouse annuity ends. (a) Entitlement based on age. When the surviving divorced spouse annuity is based on age, the annuity ends with the earliest of the last day of the month before the month in which the surviving divorced spouse— (1) Dies; (2) Becomes entitled to an old age benefit under the Social...

  11. 20 CFR 218.43 - When a surviving divorced spouse annuity ends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... spouse annuity ends. (a) Entitlement based on age. When the surviving divorced spouse annuity is based on age, the annuity ends with the earliest of the last day of the month before the month in which the surviving divorced spouse— (1) Dies; (2) Becomes entitled to an old age benefit under the Social...

  12. 20 CFR 218.44 - When a remarried widow(er) annuity ends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) annuity ends. (a) Entitlement based on age. When the remarried widow(er) annuity is based on age, the...(er)— (1) Dies; (2) Becomes entitled to an old age benefit under the Social Security Act that is equal to or larger than the amount of the full remarried widow(er) annuity before reduction for age or...

  13. 20 CFR 218.44 - When a remarried widow(er) annuity ends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) annuity ends. (a) Entitlement based on age. When the remarried widow(er) annuity is based on age, the...(er)— (1) Dies; (2) Becomes entitled to an old age benefit under the Social Security Act that is equal to or larger than the amount of the full remarried widow(er) annuity before reduction for age or...

  14. 20 CFR 218.26 - Work started after annuity beginning date.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 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 are computed by increasing the CSRS component by the percentage change and the FERS component by the...

  16. 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... RETIREMENT ACT PRIMARY INSURANCE AMOUNT DETERMINATIONS PIA's Used in Computing Survivor Annuities and the Amount of the Residual Lump-Sum Payable § 225.24 SS Earnings PIA used in survivor annuities. The Social...

  17. 20 CFR 225.25 - RR 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 RR Earnings PIA used in survivor annuities... RETIREMENT ACT PRIMARY INSURANCE AMOUNT DETERMINATIONS PIA's Used in Computing Survivor Annuities and the Amount of the Residual Lump-Sum Payable § 225.25 RR Earnings PIA used in survivor annuities. The Railroad...

  18. 20 CFR 225.22 - Employee RIB 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 Employee RIB PIA used in survivor annuities... RETIREMENT ACT PRIMARY INSURANCE AMOUNT DETERMINATIONS PIA's Used in Computing Survivor Annuities and the Amount of the Residual Lump-Sum Payable § 225.22 Employee RIB PIA used in survivor annuities. The...

  19. 5 CFR 847.903 - How is the monthly reduction to the retirement annuity computed?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... reduction to the retirement annuity computed? (a) The reduction equals: (1) The difference in the present value of the immediate annuity with credit for NAFI service and the deferred annuity without credit for NAFI service, divided by (2) The present value factor for the retiree's attained age (in full years)...

  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, 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...

  2. 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...

  3. 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...

  4. 5 CFR 838.306 - Specifying type of annuity for application of formula, percentage or fraction.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Requirements for Court Orders Affecting Employee Annuities § 838.306 Specifying type of annuity for application of formula, percentage or fraction. (a) A court order directed at employee annuity...

  5. 5 CFR 838.807 - Cost must be paid by annuity reduction.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... SERVICE REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Requirements for Court Orders Awarding Former Spouse Survivor Annuities § 838.807 Cost must be paid by annuity reduction. (a) A court order awarding a former spouse survivor annuity is not a court order acceptable for processing unless it...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Requirements for Court Orders Affecting Employee Annuities § 838.306 Specifying type of annuity for application of formula, percentage or fraction. (a) A court order directed at employee annuity...

  7. 5 CFR 838.807 - Cost must be paid by annuity reduction.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... SERVICE REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Requirements for Court Orders Awarding Former Spouse Survivor Annuities § 838.807 Cost must be paid by annuity reduction. (a) A court order awarding a former spouse survivor annuity is not a court order acceptable for processing unless it...

  8. 5 CFR 838.807 - Cost must be paid by annuity reduction.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... SERVICE REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Requirements for Court Orders Awarding Former Spouse Survivor Annuities § 838.807 Cost must be paid by annuity reduction. (a) A court order awarding a former spouse survivor annuity is not a court order acceptable for processing unless it...

  9. 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...

  10. 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...

  11. 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...

  12. 5 CFR 843.304 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND... annuities. (a) A current or former spouse annuity under this subpart commences on the day after the death of... 55 or dies. (c) A current spouse annuity under this subpart terminated for reasons other than...

  13. 5 CFR 837.505 - Cost-of-living adjustments on Member annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Member annuities under CSRS. A member annuity benefit that is recomputed under section 8344(d)(1) of... section 8344(d)(1). (b) Limitations on cost-of-living adjustments on recomputed Member annuities under CSRS. For purposes of determining limitations on cost-of-living adjustments under section 8340(g)...

  14. 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 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...

  15. 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 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...

  16. 5 CFR 844.305 - Redetermination of disability annuity at age 62.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Redetermination of disability annuity at age 62. 844.305 Section 844.305 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED... Computation of Disability Annuity § 844.305 Redetermination of disability annuity at age 62. Effective on...

  17. 5 CFR 844.302 - Computation of disability annuity before age 62.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Computation of disability annuity before age 62. 844.302 Section 844.302 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED... Computation of Disability Annuity § 844.302 Computation of disability annuity before age 62. (a) For...

  18. 5 CFR 844.302 - Computation of disability annuity before age 62.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Computation of disability annuity before age 62. 844.302 Section 844.302 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED... Computation of Disability Annuity § 844.302 Computation of disability annuity before age 62. (a) For...

  19. 5 CFR 844.305 - Redetermination of disability annuity at age 62.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Redetermination of disability annuity at age 62. 844.305 Section 844.305 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED... Computation of Disability Annuity § 844.305 Redetermination of disability annuity at age 62. Effective on...

  20. 5 CFR 844.305 - Redetermination of disability annuity at age 62.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Redetermination of disability annuity at age 62. 844.305 Section 844.305 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED... Computation of Disability Annuity § 844.305 Redetermination of disability annuity at age 62. Effective on...

  1. 5 CFR 844.302 - Computation of disability annuity before age 62.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Computation of disability annuity before age 62. 844.302 Section 844.302 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED... Computation of Disability Annuity § 844.302 Computation of disability annuity before age 62. (a) For...

  2. 29 CFR 4050.10 - Annuity or elective lump sum-beneficiary of deceased missing participant.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... participant's life). (iii) Time of benefit. The PBGC will pay the survivor benefit beginning at the time... survivor benefit in the form of a single life annuity. Each monthly (or other periodic) benefit payment... monthly (or other periodic) joint and 50 percent survivor annuity beginning on the annuity starting...

  3. 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 in...

  4. 5 CFR 843.408 - Commencing and terminating dates of child annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Commencing and terminating dates of child... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.408 Commencing and terminating dates of child annuities. (a) An annuity under...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Commencing and terminating dates of child... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.408 Commencing and terminating dates of child annuities. (a) An annuity under...

  6. 5 CFR 843.408 - Commencing and terminating dates of child annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Commencing and terminating dates of child... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.408 Commencing and terminating dates of child annuities. (a) An annuity under...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Commencing and terminating dates of child... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.408 Commencing and terminating dates of child annuities. (a) An annuity under...

  8. 5 CFR 831.651 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the day after death of the employee, Member, or retiree. (b)(1) A current spouse annuity begins to...) For annuities under § 831.683, on the later of the day after date of death of the retiree or the first day of the second month after the date the application for annuity is received in OPM; or (ii) For...

  9. 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 directors...

  10. 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 directors...

  11. 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 directors...

  12. 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...

  13. 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...

  14. 26 CFR 54.4974-1 - Excise tax on accumulations in individual retirement accounts or annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retirement accounts or annuities. 54.4974-1 Section 54.4974-1 Internal Revenue INTERNAL REVENUE SERVICE...-1 Excise tax on accumulations in individual retirement accounts or annuities. (a) General rule. A... individual retirement account or annuity described in section 408 during the taxable year of the payee...

  15. 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…

  16. 20 CFR 218.38 - When a spouse annuity ends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... spouse's marriage to the empoyee is ended by absolute divorce, annulment, or other judicial action (the... marriage. If the spouse entitlement is based on a deemed valid marriage, the annuity ends with the earliest... of the month before the month in which the deemed spouse enters a valid marriage with someone...

  17. 20 CFR 218.11 - When a spouse annuity begins.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... meets the marriage requirement as shown in part 216 of this chapter; or (iv) The first day of the month in which the employee annuitant meets the age requirement to qualify the claimant as shown in part 216 of this chapter. (2) Full-age annuity. The earliest date permitted by law is the latest of—...

  18. 20 CFR 218.11 - When a spouse annuity begins.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... meets the marriage requirement as shown in part 216 of this chapter; or (iv) The first day of the month in which the employee annuitant meets the age requirement to qualify the claimant as shown in part 216 of this chapter. (2) Full-age annuity. The earliest date permitted by law is the latest of—...

  19. 20 CFR 218.11 - When a spouse annuity begins.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... meets the marriage requirement as shown in part 216 of this chapter; or (iv) The first day of the month in which the employee annuitant meets the age requirement to qualify the claimant as shown in part 216 of this chapter. (2) Full-age annuity. The earliest date permitted by law is the latest of—...

  20. 5 CFR 880.204 - Restoration of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... in missing status less any payment made to the family during that period; or (2) Incompetent, OPM... the family during that period. (b) If the missing annuitant's whereabouts cannot be determined... Restoration of annuity. (a) If the missing annuitant's whereabouts are determined, and he or she is alive...

  1. 5 CFR 842.503 - Eligibility for annuity supplement.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... reorganization or reduction in force; (4) Section 842.206 governing discontinued service retirement; (5) Section 842.07 governing early retirement for air traffic controllers; (6) Section 842.208 governing early... annuity supplement without regard to the minimum retirement age. (c) An employee or Member ceases to be...

  2. 5 CFR 842.503 - Eligibility for annuity supplement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... reorganization or reduction in force; (4) Section 842.206 governing discontinued service retirement; (5) Section 842.07 governing early retirement for air traffic controllers; (6) Section 842.208 governing early... annuity supplement without regard to the minimum retirement age. (c) An employee or Member ceases to be...

  3. 5 CFR 842.503 - Eligibility for annuity supplement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... reorganization or reduction in force; (4) Section 842.206 governing discontinued service retirement; (5) Section 842.07 governing early retirement for air traffic controllers; (6) Section 842.208 governing early... annuity supplement without regard to the minimum retirement age. (c) An employee or Member ceases to be...

  4. 5 CFR 842.503 - Eligibility for annuity supplement.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... reorganization or reduction in force; (4) Section 842.206 governing discontinued service retirement; (5) Section 842.07 governing early retirement for air traffic controllers; (6) Section 842.208 governing early... annuity supplement without regard to the minimum retirement age. (c) An employee or Member ceases to be...

  5. 5 CFR 842.503 - Eligibility for annuity supplement.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... reorganization or reduction in force; (4) Section 842.206 governing discontinued service retirement; (5) Section 842.07 governing early retirement for air traffic controllers; (6) Section 842.208 governing early... annuity supplement without regard to the minimum retirement age. (c) An employee or Member ceases to be...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... law is the latest of— (i) The month shown in paragraph (b)(1) of this section; (ii) The first day of... annuity. The earliest date permitted by law is the latest of— (i) The month shown in paragraph (b)(1) of...

  7. 32 CFR 48.202 - Limitation on number of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Limitation on number of annuities. 48.202 Section 48.202 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Election of Options § 48.202...

  8. 32 CFR 48.202 - Limitation on number of annuities.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 1 2014-07-01 2014-07-01 false Limitation on number of annuities. 48.202 Section 48.202 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Election of Options § 48.202...

  9. 32 CFR 48.202 - Limitation on number of annuities.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 1 2012-07-01 2012-07-01 false Limitation on number of annuities. 48.202 Section 48.202 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Election of Options § 48.202...

  10. 32 CFR 48.202 - Limitation on number of annuities.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Limitation on number of annuities. 48.202 Section 48.202 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Election of Options § 48.202...

  11. 32 CFR 48.202 - Limitation on number of annuities.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 1 2013-07-01 2013-07-01 false Limitation on number of annuities. 48.202 Section 48.202 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Election of Options § 48.202...

  12. 20 CFR 218.10 - When a supplemental annuity begins.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... in which the employee disability annuitant under age 65 gives up the right to return to work as... Section 218.10 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... employee supplemental annuity begins on the latest of— (a) The beginning date of the employee age or...

  13. 20 CFR 218.10 - When a supplemental annuity begins.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... in which the employee disability annuitant under age 65 gives up the right to return to work as... Section 218.10 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... employee supplemental annuity begins on the latest of— (a) The beginning date of the employee age or...

  14. 20 CFR 218.10 - When a supplemental annuity begins.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... in which the employee disability annuitant under age 65 gives up the right to return to work as... Section 218.10 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... employee supplemental annuity begins on the latest of— (a) The beginning date of the employee age or...

  15. 20 CFR 218.10 - When a supplemental annuity begins.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... in which the employee disability annuitant under age 65 gives up the right to return to work as... Section 218.10 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... employee supplemental annuity begins on the latest of— (a) The beginning date of the employee age or...

  16. 20 CFR 218.10 - When a supplemental annuity begins.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... in which the employee disability annuitant under age 65 gives up the right to return to work as... Section 218.10 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... employee supplemental annuity begins on the latest of— (a) The beginning date of the employee age or...

  17. 5 CFR 838.612 - Distinguishing between annuities and contributions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Distinguishing between annuities and contributions. 838.612 Section 838.612 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Terminology Used in...

  18. 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... life insurance protection issued by a company described in paragraph (a) of this section shall be...

  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, 2010 CFR

    2010-01-01

    ... paragraphs (b) and (c) of this section, when a retiree's marriage terminates after retirement, the retiree... annuity. Such an election must be filed with OPM within 2 years after the retiree's marriage to the former... remarries before age 55 or dies, or the former spouse's eligibility for a former spouse annuity...

  20. 5 CFR 842.606 - Election of a self-only annuity or a one-half reduced annuity by married employees and Members.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Survivor Elections § 842.606 Election of a self-only annuity or a one-half... spousal consent form will require that a notary public or other official authorized to administer...

  1. 5 CFR 831.611 - Election at time of retirement of fully reduced annuity to provide a current spouse annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Election at time of retirement of fully... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.611 Election at time of retirement of fully...

  2. 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

    ... must also be in normal health for his/her age and pass a physical examination prescribed by the... survivor annuity to a spouse will remain valid in the event the marriage is dissolved and the spouse... shall terminate on the last day of the month before death or remarriage before attaining age 60. If...

  3. 26 CFR 1.401(a)-20 - Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... calculated using the applicable interest rate (and, for periods when required, the applicable mortality table...-year period, Plan X may treat A as unmarried and forfeit the OJSA benefit payable to S. (3) Divorce. If a participant divorces his spouse prior to the annuity starting date, any elections made while the...

  4. 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

    ... calculated using the applicable interest rate (and, for periods when required, the applicable mortality table...-year period, Plan X may treat A as unmarried and forfeit the OJSA benefit payable to S. (3) Divorce. If a participant divorces his spouse prior to the annuity starting date, any elections made while the...

  5. 26 CFR 1.401(a)-20 - Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... calculated using the applicable interest rate (and, for periods when required, the applicable mortality table...-year period, Plan X may treat A as unmarried and forfeit the OJSA benefit payable to S. (3) Divorce. If a participant divorces his spouse prior to the annuity starting date, any elections made while the...

  6. 5 CFR 831.611 - Election at time of retirement of fully reduced annuity to provide a current spouse annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Election at time of retirement of fully... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.611 Election at time of retirement of fully reduced...

  7. 5 CFR 831.611 - Election at time of retirement of fully reduced annuity to provide a current spouse annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Election at time of retirement of fully... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.611 Election at time of retirement of fully reduced...

  8. 5 CFR 831.611 - Election at time of retirement of fully reduced annuity to provide a current spouse annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Election at time of retirement of fully... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.611 Election at time of retirement of fully reduced...

  9. 5 CFR 831.611 - Election at time of retirement of fully reduced annuity to provide a current spouse annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Election at time of retirement of fully... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.611 Election at time of retirement of fully reduced...

  10. 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

    ... Awarding Former Spouse Survivor Annuities A Appendix A to Subpart I of Part 838 Administrative Personnel.... I, App. A Appendix A to Subpart I of Part 838—Recommended Language for Court Orders Awarding Former... former spouse survivor annuities. A former spouse survivor annuity is not a continuation of a former...

  11. 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

    ... Awarding Former Spouse Survivor Annuities A Appendix A to Subpart I of Part 838 Administrative Personnel.... I, App. A Appendix A to Subpart I of Part 838—Recommended Language for Court Orders Awarding Former... former spouse survivor annuities. A former spouse survivor annuity is not a continuation of a former...

  12. 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

    ... Awarding Former Spouse Survivor Annuities A Appendix A to Subpart I of Part 838 Administrative Personnel.... I, App. A Appendix A to Subpart I of Part 838—Recommended Language for Court Orders Awarding Former... former spouse survivor annuities. A former spouse survivor annuity is not a continuation of a former...

  13. 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

    ... Awarding Former Spouse Survivor Annuities A Appendix A to Subpart I of Part 838 Administrative Personnel.... I, App. A Appendix A to Subpart I of Part 838—Recommended Language for Court Orders Awarding Former... former spouse survivor annuities. A former spouse survivor annuity is not a continuation of a former...

  14. 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

    ...— (1) The amount of the deposit under § 831.631 or § 831.632 divided by the present value factor for... 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...

  15. 5 CFR 847.906 - How is the present value of a deferred annuity without credit for NAFI service computed?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false How is the present value of a deferred... § 847.906 How is the present value of a deferred annuity without credit for NAFI service computed? (a) The present value of a deferred annuity equals the present value of the deferred annuity...

  16. 20 CFR 220.19 - Payment of the disability annuity during the trial work period and the reentitlement period.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... trial work period and the reentitlement period. 220.19 Section 220.19 Employees' Benefits RAILROAD... disability annuity during the trial work period and the reentitlement period. (a) The employee who is entitled to an occupational disability annuity will not be paid an annuity for each month in the trial work...

  17. 20 CFR 220.19 - Payment of the disability annuity during the trial work period and the reentitlement period.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... trial work period and the reentitlement period. 220.19 Section 220.19 Employees' Benefits RAILROAD... disability annuity during the trial work period and the reentitlement period. (a) The employee who is entitled to an occupational disability annuity will not be paid an annuity for each month in the trial work...

  18. 20 CFR 220.19 - Payment of the disability annuity during the trial work period and the reentitlement period.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... trial work period and the reentitlement period. 220.19 Section 220.19 Employees' Benefits RAILROAD... disability annuity during the trial work period and the reentitlement period. (a) The employee who is entitled to an occupational disability annuity will not be paid an annuity for each month in the trial work...

  19. 20 CFR 220.19 - Payment of the disability annuity during the trial work period and the reentitlement period.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... trial work period and the reentitlement period. 220.19 Section 220.19 Employees' Benefits RAILROAD... disability annuity during the trial work period and the reentitlement period. (a) The employee who is entitled to an occupational disability annuity will not be paid an annuity for each month in the trial work...

  20. 20 CFR 220.19 - Payment of the disability annuity during the trial work period and the reentitlement period.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... trial work period and the reentitlement period. 220.19 Section 220.19 Employees' Benefits RAILROAD... disability annuity during the trial work period and the reentitlement period. (a) The employee who is entitled to an occupational disability annuity will not be paid an annuity for each month in the trial work...

  1. 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 the...

  2. 5 CFR 843.410 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Annuity for a child age 18 to 22 during... MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.410 Annuity for a child age 18 to 22 during...

  3. 5 CFR 843.410 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Annuity for a child age 18 to 22 during... MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.410 Annuity for a child age 18 to 22 during...

  4. 5 CFR 843.410 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Annuity for a child age 18 to 22 during... MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.410 Annuity for a child age 18 to 22 during...

  5. 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

    ... other transaction having the effect of a transfer, benefits subject to the survivor annuity requirements... does not exceed the cash-out limit in effect under§ 1.411(a)-11(c)(3)(ii). See § 1.417(e)-1. Q-9: May... benefit subject to the security is not in excess of the cash-out limit in effect under § 1.411(a)-11(c)(3...

  6. 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

    ... other transaction having the effect of a transfer, benefits subject to the survivor annuity requirements... does not exceed the cash-out limit in effect under§ 1.411(a)-11(c)(3)(ii). See § 1.417(e)-1. Q-9: May... benefit subject to the security is not in excess of the cash-out limit in effect under §...

  7. 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 requirement...

  8. 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, 2014 CFR

    2014-04-01

    ...) 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 requirement...

  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, 2013 CFR

    2013-04-01

    ...) 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 requirement...

  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, 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 requirement...

  11. 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, 2012 CFR

    2012-04-01

    ...) 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 requirement...

  12. 5 CFR 831.616 - Elections by previously retired retiree with new title to an annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.616 Elections by previously retired retiree with new title to an annuity. (a....622 at the time of the redetermination. (b) A disability retiree who recovers from disability or...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... survivor annuity for a former spouse. (a) Divorce prior to retirement. If a participant or former... first date the principal becomes eligible for an annuity following the divorce) unless a different amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... survivor annuity for a former spouse. (a) Divorce prior to retirement. If a participant or former... first date the principal becomes eligible for an annuity following the divorce) unless a different amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes...

  15. 22 CFR 19.11-2 - Regular survivor annuity for a former spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... survivor annuity for a former spouse. (a) Divorce prior to retirement. If a participant or former... first date the principal becomes eligible for an annuity following the divorce) unless a different amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes...

  16. 22 CFR 19.11-2 - Regular survivor annuity for a former spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... survivor annuity for a former spouse. (a) Divorce prior to retirement. If a participant or former... first date the principal becomes eligible for an annuity following the divorce) unless a different amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes...

  17. 20 CFR 218.40 - When a widow(er) annuity ends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) Entitlement based on age. When a widow(er)'s annuity is based on age, the annuity ends with the earliest of... else as the employee's legal widow(er) if entitlement is based on a deemed valid marriage. (b) Disabled... month in which the widow(er) attains age 60 (the disability annuitant then becomes entitled to...

  18. 26 CFR 11.401(a)-11 - Qualified joint and survivor annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  19. 20 CFR 218.40 - When a widow(er) annuity ends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) Entitlement based on age. When a widow(er)'s annuity is based on age, the annuity ends with the earliest of... else as the employee's legal widow(er) if entitlement is based on a deemed valid marriage. (b) Disabled... month in which the widow(er) attains age 60 (the disability annuitant then becomes entitled to...

  20. 20 CFR 218.40 - When a widow(er) annuity ends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Entitlement based on age. When a widow(er)'s annuity is based on age, the annuity ends with the earliest of... else as the employee's legal widow(er) if entitlement is based on a deemed valid marriage. (b) Disabled... month in which the widow(er) attains age 60 (the disability annuitant then becomes entitled to...

  1. 26 CFR 11.401(a)-11 - Qualified joint and survivor annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  2. 26 CFR 1.415(b)-2 - Multiple annuity starting dates. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Multiple annuity starting dates. 1.415(b)-2 Section 1.415(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.415(b)-2 Multiple annuity starting...

  3. 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... Retroactive Provisions § 847.605 Methodology for determining the present value of annuity with service credit. (a) OPM will determine the present value of the annuity including service credit for NAFI service...

  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... on a revised information collection request (ICR) 3206-0168, Alternative Annuity Election. As... other forms of information technology, e.g., permitting electronic submissions of responses....

  5. 76 FR 82001 - Submission for Review: Alternative Annuity Election, RI 20-80

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-29

    ... 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 20-80... other forms of information technology, e.g., permitting electronic submissions of responses....

  6. 5 CFR 838.236 - Court orders barring payment of annuities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Court orders barring payment of annuities... SERVICE REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Procedures for Processing Court Orders Affecting Employee Annuities Payment Procedures § 838.236 Court orders barring payment of...

  7. 5 CFR 838.236 - Court orders barring payment of annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Court orders barring payment of annuities... SERVICE REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Procedures for Processing Court Orders Affecting Employee Annuities Payment Procedures § 838.236 Court orders barring payment of...

  8. 5 CFR 838.236 - Court orders barring payment of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Court orders barring payment of annuities... SERVICE REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Procedures for Processing Court Orders Affecting Employee Annuities Payment Procedures § 838.236 Court orders barring payment of...

  9. 20 CFR 228.50 - Tier II annuity component widow(er), child, or parent.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... parent. 228.50 Section 228.50 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE... annuity component widow(er), child, or parent. (a) General. The tier II annuity component is an additional amount payable to a widow(er), disabled widow(er), child, or parent, but not to a surviving...

  10. 20 CFR 228.50 - Tier II annuity component widow(er), child, or parent.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., or parent. 228.50 Section 228.50 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE... annuity component widow(er), child, or parent. (a) General. The tier II annuity component is an additional amount payable to a widow(er), disabled widow(er), child, or parent, but not to a surviving...

  11. 20 CFR 228.50 - Tier II annuity component widow(er), child, or parent.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... parent. 228.50 Section 228.50 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE... annuity component widow(er), child, or parent. (a) General. The tier II annuity component is an additional amount payable to a widow(er), disabled widow(er), child, or parent, but not to a surviving...

  12. 20 CFR 228.50 - Tier II annuity component widow(er), child, or parent.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., or parent. 228.50 Section 228.50 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE... annuity component widow(er), child, or parent. (a) General. The tier II annuity component is an additional amount payable to a widow(er), disabled widow(er), child, or parent, but not to a surviving...

  13. 20 CFR 228.50 - Tier II annuity component widow(er), child, or parent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., or parent. 228.50 Section 228.50 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE... annuity component widow(er), child, or parent. (a) General. The tier II annuity component is an additional amount payable to a widow(er), disabled widow(er), child, or parent, but not to a surviving...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... survivor annuity for a former spouse. (a) Divorce prior to retirement. If a participant or former... first date the principal becomes eligible for an annuity following the divorce) unless a different amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes...

  15. 5 CFR 842.505 - Reduction in annuity supplement because of excess earnings.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Supplement § 842.505 Reduction in annuity supplement because of excess earnings. (a)(1) Except as provided in... supplement is payable. (b) Any reduction in the annuity supplement during a month because of excess earnings... to be eligible for the supplement. (e) The reductions described in paragraphs (a) and (b) of...

  16. 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 §...

  17. 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 §...

  18. 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 §...

  19. 5 CFR 843.311 - Annuity based on death of a separated employee.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... beginning on the day after the death of the separated employee. (ii) The rate of the adjusted annuity equals... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity based on death of a separated... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE...

  20. 5 CFR 831.651 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... the day after death of the employee, Member, or retiree. (b)(1) A current spouse annuity begins to...) For annuities under § 831.683, on the later of the day after date of death of the retiree or the first... States Code, on the later of the day after the date of death of the employee, Member, or retiree or...

  1. 5 CFR 831.651 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... the day after death of the employee, Member, or retiree. (b)(1) A current spouse annuity begins to...) For annuities under § 831.683, on the later of the day after date of death of the retiree or the first... States Code, on the later of the day after the date of death of the employee, Member, or retiree or...

  2. 5 CFR 831.651 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... the day after death of the employee, Member, or retiree. (b)(1) A current spouse annuity begins to...) For annuities under § 831.683, on the later of the day after date of death of the retiree or the first... States Code, on the later of the day after the date of death of the employee, Member, or retiree or...

  3. 5 CFR 831.651 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... the day after death of the employee, Member, or retiree. (b)(1) A current spouse annuity begins to...) For annuities under § 831.683, on the later of the day after date of death of the retiree or the first... States Code, on the later of the day after the date of death of the employee, Member, or retiree or...

  4. 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 in...

  5. 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 in...

  6. 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 Time of Retirement § 831.616 Elections by previously retired retiree with new title to an annuity. (a....622 at the time of the redetermination. (b) A disability retiree who recovers from disability or is...

  7. 5 CFR 831.616 - Elections by previously retired retiree with new title to an annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.616 Elections by previously retired retiree with new title to an annuity. (a....622 at the time of the redetermination. (b) A disability retiree who recovers from disability or is...

  8. 5 CFR 831.616 - Elections by previously retired retiree with new title to an annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.616 Elections by previously retired retiree with new title to an annuity. (a....622 at the time of the redetermination. (b) A disability retiree who recovers from disability or is...

  9. 5 CFR 831.616 - Elections by previously retired retiree with new title to an annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.616 Elections by previously retired retiree with new title to an annuity. (a....622 at the time of the redetermination. (b) A disability retiree who recovers from disability or is...

  10. 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 §...

  11. 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 §...

  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. 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...

  14. 20 CFR 220.161 - How work affects an employee disability annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true How work affects an employee disability annuity. 220.161 Section 220.161 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE... affects an employee disability annuity. In addition to the condition in § 220.160, the employee's...

  15. 20 CFR 234.31 - Regular employee retirement and supplemental annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the full amount of the unpaid annuity. (b) Each person who paid the employee's burial expenses receives a share of the unpaid annuities in the same proportion that he or she paid the burial expenses... burial expenses dies before negotiating his or her check, that payment becomes payable to his or...

  16. 20 CFR 234.31 - Regular employee retirement and supplemental annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the full amount of the unpaid annuity. (b) Each person who paid the employee's burial expenses receives a share of the unpaid annuities in the same proportion that he or she paid the burial expenses... burial expenses dies before negotiating his or her check, that payment becomes payable to his or...

  17. 20 CFR 234.31 - Regular employee retirement and supplemental annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the full amount of the unpaid annuity. (b) Each person who paid the employee's burial expenses receives a share of the unpaid annuities in the same proportion that he or she paid the burial expenses... burial expenses dies before negotiating his or her check, that payment becomes payable to his or...

  18. 20 CFR 234.31 - Regular employee retirement and supplemental annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the full amount of the unpaid annuity. (b) Each person who paid the employee's burial expenses receives a share of the unpaid annuities in the same proportion that he or she paid the burial expenses... burial expenses dies before negotiating his or her check, that payment becomes payable to his or...

  19. 20 CFR 234.31 - Regular employee retirement and supplemental annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the full amount of the unpaid annuity. (b) Each person who paid the employee's burial expenses receives a share of the unpaid annuities in the same proportion that he or she paid the burial expenses... burial expenses dies before negotiating his or her check, that payment becomes payable to his or...

  20. 5 CFR 630.405 - Sick leave used in the computation of an annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Sick leave used in the computation of an annuity. 630.405 Section 630.405 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS ABSENCE AND LEAVE Sick Leave § 630.405 Sick leave used in the computation of an annuity. Sick...

  1. 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 not...

  2. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... participant has made a valid election pursuant to § 2617.4(c) of this chapter. (See Note at beginning of part... life annuity, no benefit shall be valued; or (ii) If the participant had made a valid election of a... termination— (i) If the form was a single life annuity, no benefit shall be valued; (ii) If the form was...

  4. Adverse Selection in Insurance Markets: Policyholder Evidence from the U.K. Annuity Market

    ERIC Educational Resources Information Center

    Finkelstein, Amy; Poterba, James

    2004-01-01

    We use a unique data set of annuities in the United Kingdom to test for adverse selection. We find systematic relationships between ex post mortality and annuity characteristics, such as the timing of payments and the possibility of payments to the annuitant's estate. These patterns are consistent with the presence of asymmetric information.…

  5. 29 CFR 4044.72 - Form of annuity to be valued.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... participant has made a valid election. (b) When the participant dies after the date of plan termination but... was a single or joint life annuity, no benefit shall be valued; or (ii) If the participant had made a... status at the date of termination— (i) If the form was a single life annuity, no benefit shall be valued...

  6. 29 CFR 4044.72 - Form of annuity to be valued.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... participant has made a valid election. (b) When the participant dies after the date of plan termination but... was a single or joint life annuity, no benefit shall be valued; or (ii) If the participant had made a... status at the date of termination— (i) If the form was a single life annuity, no benefit shall be valued...

  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 19.11-7 - 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)...

  11. 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)...

  12. 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)...

  13. 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)...

  14. 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)...

  15. 26 CFR 20.2039-5 - Annuities under individual retirement plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Annuities under individual retirement plans. 20... § 20.2039-5 Annuities under individual retirement plans. (a) Section 2039(e) exclusion—(1) In general... annuity” receivable by a beneficiary under an individual retirement plan. The term “individual...

  16. 26 CFR 20.2039-5 - Annuities under individual retirement plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Annuities under individual retirement plans. 20... § 20.2039-5 Annuities under individual retirement plans. (a) Section 2039(e) exclusion—(1) In general... annuity” receivable by a beneficiary under an individual retirement plan. The term “individual...

  17. 5 CFR 842.1009 - Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity computations. 842.1009 Section 842.1009... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Customs and Border Protection Officers § 842.1009 Elections...

  18. 5 CFR 842.1009 - Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity computations. 842.1009 Section 842.1009... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Customs and Border Protection Officers § 842.1009 Elections...

  19. 26 CFR 20.2039-5 - Annuities under individual retirement plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Annuities under individual retirement plans. 20... § 20.2039-5 Annuities under individual retirement plans. (a) Section 2039(e) exclusion—(1) In general... annuity” receivable by a beneficiary under an individual retirement plan. The term “individual...

  20. 26 CFR 20.2039-5 - Annuities under individual retirement plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Annuities under individual retirement plans. 20... § 20.2039-5 Annuities under individual retirement plans. (a) Section 2039(e) exclusion—(1) In general... annuity” receivable by a beneficiary under an individual retirement plan. The term “individual...

  1. 5 CFR 842.1009 - Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity computations. 842.1009 Section 842.1009... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Customs and Border Protection Officers § 842.1009 Elections...

  2. 26 CFR 20.2039-5 - Annuities under individual retirement plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Annuities under individual retirement plans. 20... § 20.2039-5 Annuities under individual retirement plans. (a) Section 2039(e) exclusion—(1) In general... annuity” receivable by a beneficiary under an individual retirement plan. The term “individual...

  3. 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.

  4. 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

  5. 26 CFR 11.401(a)-11 - Qualified joint and survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 § 11.401(a)-11 Qualified joint and survivor annuities. (a) In general—(1) General rule...

  6. 22 CFR 19.11-5 - Commencement, termination and adjustment of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... is terminated because of remarriage, the annuity is restored at the same rate effective on the date..., marriage, and/or divorce certificates. In the event that such is not submitted during an otherwise eligible...

  7. 22 CFR 19.11-5 - Commencement, termination and adjustment of annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... is terminated because of remarriage, the annuity is restored at the same rate effective on the date..., marriage, and/or divorce certificates. In the event that such is not submitted during an otherwise eligible...

  8. 29 CFR 4050.9 - Annuity or elective lump sum-living missing participant.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Annuity or elective lump sum-living missing participant... CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.9 Annuity or elective lump sum—living missing... § 4050.5(a)(3) (no lump sum) or § 4050.5(a)(4) (elective lump sum) and who is living on the date as of...

  9. 29 CFR 4050.9 - Annuity or elective lump sum-living missing participant.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Annuity or elective lump sum-living missing participant... CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.9 Annuity or elective lump sum—living missing... § 4050.5(a)(3) (no lump sum) or § 4050.5(a)(4) (elective lump sum) and who is living on the date as of...

  10. 29 CFR 4050.9 - Annuity or elective lump sum-living missing participant.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Annuity or elective lump sum-living missing participant... CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.9 Annuity or elective lump sum—living missing... § 4050.5(a)(3) (no lump sum) or § 4050.5(a)(4) (elective lump sum) and who is living on the date as of...

  11. 29 CFR 4050.9 - Annuity or elective lump sum-living missing participant.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Annuity or elective lump sum-living missing participant... CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.9 Annuity or elective lump sum—living missing... § 4050.5(a)(3) (no lump sum) or § 4050.5(a)(4) (elective lump sum) and who is living on the date as of...

  12. 29 CFR 4050.9 - Annuity or elective lump sum-living missing participant.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Annuity or elective lump sum-living missing participant... CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.9 Annuity or elective lump sum—living missing... § 4050.5(a)(3) (no lump sum) or § 4050.5(a)(4) (elective lump sum) and who is living on the date as of...

  13. 20 CFR 216.61 - Who is eligible for an annuity as a widow(er).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... less than retirement age but has in his or her care a child who either is under age 18 (16 with respect... components of the annuity are reduced for each month the widow(er) is age 62 or over but under retirement age when the annuity begins. For each month the widow(er) is at least age 60 but under age 62, all...

  14. 20 CFR 216.61 - Who is eligible for an annuity as a widow(er).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... less than retirement age but has in his or her care a child who either is under age 18 (16 with respect... components of the annuity are reduced for each month the widow(er) is age 62 or over but under retirement age when the annuity begins. For each month the widow(er) is at least age 60 but under age 62, all...

  15. 20 CFR 216.61 - Who is eligible for an annuity as a widow(er).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... less than retirement age but has in his or her care a child who either is under age 18 (16 with respect... components of the annuity are reduced for each month the widow(er) is age 62 or over but under retirement age when the annuity begins. For each month the widow(er) is at least age 60 but under age 62, all...

  16. 20 CFR 216.61 - Who is eligible for an annuity as a widow(er).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... less than retirement age but has in his or her care a child who either is under age 18 (16 with respect... components of the annuity are reduced for each month the widow(er) is age 62 or over but under retirement age when the annuity begins. For each month the widow(er) is at least age 60 but under age 62, all...

  17. 20 CFR 216.61 - Who is eligible for an annuity as a widow(er).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... less than retirement age but has in his or her care a child who either is under age 18 (16 with respect... components of the annuity are reduced for each month the widow(er) is age 62 or over but under retirement age when the annuity begins. For each month the widow(er) is at least age 60 but under age 62, all...

  18. 5 CFR 831.682 - Election by a retiree who retired before May 7, 1985, to provide a former spouse annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... marriage to that former spouse) a reduced annuity to provide a current spouse annuity, must deposit an... of the month after the former spouse remarries before age 55 or dies. (h) A former spouse is...

  19. 26 CFR 25.2512-5 - Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Publication 1457 (or any other reliable source of term-of-years and life interest actuarial factors) is not... (or any other reliable source of annuity actuarial factors) is not conveniently available, an annuity...

  20. 26 CFR 1.415(a)-1 - General rules with respect to limitations on benefits and contributions under qualified plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... regulations promulgated under section 415, the term section 403(b) annuity contract includes arrangements that are treated as annuity contracts for purposes of section 403(b). Thus, such term includes custodial... regarding the limits applicable to defined benefit plans); (ii) Section 1.415(b)-2 (for special rules for...