(e)For purposes of this section, the term “employee” includes a former employee. (f)Subsection (b)(3) andshall not apply in the case of any cost paid (whether directly or indirectly) with assets held in an applicable life insurance account (as defined in section 420(e)(4)) under a defined benefit plan.


26 USC § 79(e)

Scoping language

For purposes of this section
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