accrued benefit

(4) Definitions For purposes of this subsection— (A) Church or convention or association of churches The term “church or convention or association of churches” includes an organization described in subparagraph (A) or (B)(ii) of subsection (e)(3). (B) Annuity contract The term “annuity contract” includes a custodial account described in section 403(b)(7) and a retirement income account described in section 403(b)(9). (C) Accrued benefit The term “accrued benefit” means— (i) in the case of a defined benefit plan, the employee’s accrued benefit determined under the plan, and (ii) in the case of a plan other than a defined benefit plan, the balance of the employee’s account under the plan.

Source

26 USC § 414(z)(4)


Scoping language

None identified. Default scope is assumed to be the entire title.
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