Eligible plan.

Eligible plan. Aneligible planis a plan that meets the requirements of 1.457-3through 1.457-10 that is established and maintained by an eligible employer. Aneligible governmental planis an eligible plan that is established and maintained by an eligible employer as defined inparagraph (l)of this section. An arrangement does not fail to constitute a single eligible governmental plan merely because the arrangement is funded through more than one trustee, custodian, or insurance carrier. Aneligible plan of a tax-exempt entityis an eligible plan that is established and maintained by an eligible employer as defined inparagraph (m)of this section.

Source

26 CFR § 1.457-2


Scoping language

None
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