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26 U.S. Code § 417 - Definitions and special rules for purposes of minimum survivor annuity requirements | U.S. Code | US Law | LII / Legal Information Inst...
https://www.law.cornell.edu/uscode/text/26/417
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(a) Election to waive qualified joint and survivor annuity or qualified preretirement survivor annuity(1) In generalA plan meets the requirements of section 401(a)(11) only if—
