qualified employer plan
(5) Definitions and special rules For purposes of this subsection— (A) Deductible employee contributions The term “deductible employee contributions” means any qualified voluntary employee contribution (as defined in section 219(e)(2) ) made after December 31, 1981 , in a taxable year beginning after such date and made for a taxable year beginning before January 1, 1987 , and allowable as a deduction under section 219(a) for such taxable year. (B) Accumulated deductible employee contributions The term “accumulated deductible employee contributions” means the deductible employee contributions— (i) increased by the amount of income and gain allocable to such contributions, and (ii) reduced by the sum of the amount of loss and expense allocable to such contributions and the amounts distributed with respect to the employee which are attributable to such contributions (or income or gain allocable to such contributions). (C) Qualified employer plan The term “qualified employer plan” has the meaning given to such term by subsection (p)(3)(A)(i). (D) Government plan The term “government plan” has the meaning given such term by subsection (p)(3)(B).