Ineligible plan.

Ineligible plan. Ineligible plan means a plan established and maintained by an eligible employer that is not maintained in accordance with 1.457-3 through 1.457-10. A plan that is not established by an eligible employer as defined in paragraph (e) of this section is neither an eligible nor an ineligible plan.


26 CFR § 1.457-2

Scoping language

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