### Question
What does account benefits ratio mean?


### Answer
**Account benefits ratio** has the following meaning in *45 U.S.C. § 231v*:

> given that term in section 3241(c) of the Internal Revenue Code of 1986 [26 U.S.C. 3241(c)].

#### Citation:
  - *45 U.S.C. § 231v*
  - Heading: **CHAPTER 9-RETIREMENT OF RAILROAD EMPLOYEES > SUBCHAPTER IV-RAILROAD RETIREMENT ACT OF 1974**

