### Question
What is the definition of benefit commencement date?


### Answer
The definition of **benefit commencement date** is as follows in *26 U.S.C. § 432*:

> the annuity starting date (or in the case of a retroactive annuity starting date, the date on which benefit payments begin)

#### Citation:
  - *26 U.S.C. § 432*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART III-RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS > Subpart A-Minimum Funding Standards for Pension Plans**

