survivor annuity percentage

(2) Applicable percentage (A) In general For purposes of paragraph (1), if the survivor annuity percentage— (i) is less than 75 percent, the applicable percentage is 75 percent, and (ii) is greater than or equal to 75 percent, the applicable percentage is 50 percent. (B) Survivor annuity percentage For purposes of subparagraph (A), the term “survivor annuity percentage” means the percentage which the survivor annuity under the plan’s qualified joint and survivor annuity bears to the annuity payable during the joint lives of the participant and the spouse.

Source

26 USC § 417(g)(2)

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Scoping language

None identified, default scope is assumed to be the parent (subpart B) of this section.

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