In Depth. On February 2, 2012, the Internal Revenue Service (IRS) issued proposed regulations addressing the minimum present value requirements under Internal Revenue Code (Code) section 417(e) for defined benefit pension plans under which participants receive divided payments, typically a lump sum together with an annuity.
There are currently around 225 different species, including the barking owl, the spectacled owl, the grass owl and the fish owl. Sadly, the laughing owl of New Zealand is now extinct. The collective noun for a group of owls is a âparliamentâ. Killer turkey. The elf owl and the least pygmy owl share the title of âsmallest owlâ and are the size of sparrows. The biggest owl â Blakistonâs fish owl â is 100 times bigger, has a 6ft wingspan and can weigh over 4.5kg.
Read the full list of group terms here, or look at our favourites below. A group of cats is called a glaring. A group of chickens is also known as a peep. A group of crocodiles can also be referred to as a bask. A group of leopards is known as a leap. Many monkeys are a troop. Muster is the correct collective noun for a group of peacocks. A group of toads is referred to as a knot.