Include notes

Treas. Reg. § 1.401(a)-20

Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29-20&asof=1967-04-26 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.