simplified employee pension

(1)For purposes of this title, the term “simplified employee pension” means an individual retirement account or individual retirement annuity— (A)with respect to which the requirements of paragraphs (2), (3), (4), and (5) of this subsection are met, and (B)if such account or annuity is part of a top-heavy plan (as defined in), with respect to which the requirements of section 416(c)(2) are met.

Source

26 USC § 408(k)(1)


Scoping language

For purposes of this title
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