Common Contracts
2 similar Pension Plan Agreement contracts
Internal Revenue Service, Treasury § 1.401–10Pension Plan Agreement • January 20th, 2024
a qualifying annuitant. The trustee pur- chases such a contract on January 3, 1963, in the name of an employee who qualifies on that date for coverage under the plan. At the time such contract is purchased, and while the contract is held by the trustee of the R Company Pension Trust, the contract does not contain any restrictions with respect to its transferability. The annuity contract purchased by the trustee of the R Company Pension Trust satisfies the requirements of section 401(g) and this section while it is held by the trustee.
Internal Revenue Service, Treasury § 1.401–10Pension Plan Agreement • October 20th, 2020
a qualifying annuitant. The trustee pur- chases such a contract on January 3, 1963, in the name of an employee who qualifies on that date for coverage under the plan. At the time such contract is purchased, and while the contract is held by the trustee of the R Company Pension Trust, the contract does not contain any restrictions with respect to its transferability. The annuity contract purchased by the trustee of the R Company Pension Trust satisfies the requirements of section 401(g) and this section while it is held by the trustee.
