| http://www.w3.org/ns/prov#value | - tions specified in Treasury Regulation Section 1.415(b)- 1(c)(2)(ii)] that takes into account the additional benefits under the form of benefit as follows: (b) For a retirement benefit which is payable in a form other than a straight life annuity, and the form of benefit is not subject to Code Section 417(e)(3) the benefit, for the purposes of applying the limitation in subsection (4), is adjusted
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