Payments described .—

A payment is described in this subparagraph if such payment is—

(i)#

any payment, in excess of the monthly amount paid under a single life annuity (plus any social security supplements described in the last sentence of section 411(a)(9)), to a participant or beneficiary whose annuity starting date (as defined in section 417(f)(2)) occurs during the period referred to in subparagraph (A),

(ii)#

any payment for the purchase of an irrevocable commitment from an insurer to pay benefits, and

(iii)#

any other payment specified by the Secretary by regulations.

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Payments described .—

Official source

A payment is described in this subparagraph if such payment is—

(i)#

any payment, in excess of the monthly amount paid under a single life annuity (plus any social security supplements described in the last sentence of section 411(a)(9)), to a participant or beneficiary whose annuity starting date (as defined in section 417(f)(2)) occurs during the period referred to in subparagraph (A),

(ii)#

any payment for the purchase of an irrevocable commitment from an insurer to pay benefits, and

(iii)#

any other payment specified by the Secretary by regulations.