primary beneficiary

  • A beneficiary who is the first person entitled to benefits on the occurrence of the event for which a beneficiary was designated. As distinguished from a "contingent beneficiary."

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).