| http://www.w3.org/ns/prov#value | - These proposed regulations would amend the current final regulations under section 417(e) to permit plans to simplify the treatment of certain optional forms of benefit that are paid partly in the form of an annuity that is excepted from the minimum present value requirements of section 417(e)(3) pursuant to ?? 1.417(e)-1(d)(6) and partly in a more accelerated form.
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