### Question
What is the definition of excess retirement accumulation?


### Answer
The definition of **excess retirement accumulation** is as follows in *26 U.S.C. § 4980A*:

> the excess (if any) of—


(A) the value of the individual's interests (other than as a beneficiary, determined after application of paragraph (5)) in qualified employer plans and individual retirement plans as of the date of the decedent's death (or, in the case of an election under section 2032, the applicable valuation date prescribed by such section), over


(B) the present value (as determined under rules prescribed by the Secretary as of the valuation date prescribed in subparagraph (A)) of a single life annuity with annual payments equal to the limitation of subsection (c) (as in effect for the year in which death occurs and as if the individual had not died)

#### Citation:
  - *26 U.S.C. § 4980A*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

