Benefits Not Taken into Account for 415(b) Limit

Section 4440.180  Benefits Not Taken into Account for 415(b) Limit For purposes of this Section, the following benefits shall not be taken into account in applying these limits: a)         Any ancillary benefit that is not directly related to retirement income benefits; b)         That portion of any joint and survivor annuity that constitutes a qualified joint and survivor annuity; c)         Any other benefit not required under IRC section 415(b)(2) and related Treasury Regulations (26 CFR 1.415(b)) to be taken into account for purposes of the limitation of IRC section 415(b)(1).