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Internal Revenue Service ("IRS") Activity by James H. Culbreth
Helms Mulliss & Wicker, PLLC
Charlotte Office
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November 29, 2008
Previously published on March 17, 2008
For many years the Internal Revenue Code (the "Code") has required defined benefit plans and money purchase pension plans to give married participants the right to receive retirement benefits in the form of a "qualified joint and survivor annuity" ("QJSA").
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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