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...

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 

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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