individual account plan

(6) Individual account plan For purposes of this subsection, the term “individual account plan” means any defined contribution plan (including any tax-sheltered annuity plan under section 403(b), any simplified employee pension under section 408(k), any qualified salary reduction arrangement under section 408(p), and any eligible deferred compensation plan (as defined in section 457(b) )).

Source

26 USC § 414(u)(6)


Scoping language

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