A plan that determines any portion of the participantâs accrued benefit based on a statutory hybrid benefit formula using a variable interest crediting rate that was less than zero for the prior plan year would not fail the requirements of the 133â% rule for the current plan year merely because it is assumed that the variable rate is zero for the current plan year and all future plan years.
The primary muscle of the upper esophageal sphincter is the cricopharyngeus portion of the inferior pharyngeal constrictor. The lower esophageal sphincter surrounds the lower part of the esophagus. This sphincter surrounds the junction between the esophagus and the stomach.
The esophagus is about 9-10 inches (25 centimeters) long and less than an inch (2 centimeters) in diameter when relaxed. It is located just posterior to the trachea in the neck and thoracic regions of the body and passes through the esophageal hiatus of the diaphragm on its way to the stomach....t the inferior end of the esophagus, the lower esophageal sphincter opens for the purpose of permitting food to pass from the esophagus into the stomach. Stomach acid and chyme (partially digested food) is normally prevented from entering the esophagus, thanks to the lower esophageal sphincter.