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us tax code, silliness 

Treasury regulation 1.415(b)-1 "Limitations for defined benefit plans" contains the word "death" 21 times. And I'm just like...

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us tax code, silliness 

Examples of benefits that are not in the form of a straight life annuity include an annuity with a post-retirement hamburger time benefit and an annuity providing a guaranteed number of payments.

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us tax code, silliness 

1.430(d)-1 Determination of target normal cost and funding target. paragraph (f)(7)(i)
The present value of a monthly retirement annuity payable at the beginning of each month can be determined assuming a uniform distribution of hamburger time during the year

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us tax code, silliness 

Still not sure whether I prefer the phrase "pre-retirement hamburger time benefits" or "uniform distribution of hamburger time;" they are both pretty great.

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