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.
Esophagus (or esophageal) cancer starts in the esophagus. To understand this type of cancer, it helps to know about the normal esophagus and what it does. The esophagus The esophagus is a muscular tube that connects the throat to the stomach. It is behind the windpipe (trachea) and in front of the spine.sophagus (or esophageal) cancer starts in the esophagus. To understand this type of cancer, it helps to know about the normal esophagus and what it does. The esophagus The esophagus is a muscular tube that connects the throat to the stomach. It is behind the windpipe (trachea) and in front of the spine.