US Codex
U.S.C.
Notes

§9703. Plan benefits — Inbound Citations

26 U.S.C. § 9703

Cited by 4 provisions in release 119-102.

Citations to §9703(b)(2)

Citations to §9703(b)(2)(C)(ii)

  • (i) the excess of the premiums credited to such account for a plan year over the benefits (and administrative costs) debited to such account for the plan year, but such excess shall only be available for purposes of the carryover described in section 9703(b)(2)(C)(ii) (relating to carryovers of premiums not used to provide benefits), or

Citations to §9703(c)

Citations to §9703(f)