### Question
How is the term survivor annuity percentage defined?


### Answer
The term **survivor annuity percentage** is defined in *26 U.S.C. § 417* as the following:

> the percentage which the survivor annuity under the plan's qualified joint and survivor annuity bears to the annuity payable during the joint lives of the participant and the spouse

#### Citation:
  - *26 U.S.C. § 417*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

