applicable pension plan

(2) Applicable pension plan The term “applicable pension plan” means— (A) any defined benefit plan described in section 401(a) which includes a trust exempt from tax under section 501(a), or (B) an individual account plan which is subject to the funding standards of section 412. Such term shall not include a governmental plan (within the meaning of section 414(d) ) or a church plan (within the meaning of section 414(e)) with respect to which the election provided by section 410(d) has not been made.


26 USC § 4980F(f)(2)

Scoping language

For purposes of this section
Is this correct? or