applicable defined contribution plan

(7) Applicable defined contribution plan For purposes of this subsection— (A) In general The term “applicable defined contribution plan” means a defined contribution plan which includes a qualified cash or deferred arrangement. (B) Qualified cash or deferred arrangement The term “qualified cash or deferred arrangement” has the meaning given such term by section 401(k)(2).


26 USC § 414(x)(7)

Scoping language

For purposes of this subsection
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