| http://www.w3.org/ns/prov#value | - 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 to an actuarially equivalent straight life annuity that equals:1. for limitation yea
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