specified tax deferred account

(2) Specified tax deferred account For purposes of paragraph (1), the term “specified tax deferred account” means an individual retirement plan (as defined in section 7701(a)(37) ) other than any arrangement described in subsection (k) or (p) of section 408, a qualified tuition program (as defined in section 529), a qualified ABLE program (as defined in section 529A), a Coverdell education savings account (as defined in section 530), a health savings account (as defined in section 223), and an Archer MSA (as defined in section 220).

Source

26 USC § 877A(e)(2)

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Scoping language

None identified, default scope is assumed to be the parent (subpart A) of this section.

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