Rev. Rul. 65-107

A pension or annuity plan providing disability benefits designed to be integrated with disability benefits provided by the Social Security Act in accordance with the guides set forth in paragraphs 2, 3, and 4 of Revenue Ruling 62-152, C.B. 1962-2, 126, may qualify under section 401(a) of the Internal Revenue Code of 1954 and a favorable advance determination as to its qualification may be issued if it satisfies the requirements of such paragraphs. Such a plan will not fail to qualify under section 401(a) of the Code or to receive a favorable advance determination as to its qualification merely because it provides that the disability benefits will be paid under the terms of the plan from the time when an employee applies for social security disability benefits to the time when the Social Security Administration renders a decision regarding eligibility for social security disability benefits.

Revenue Ruling 62-152, supra , is amplified.