applicable employer plan

(6) Other definitions and rules For purposes of this subsection— (A) Applicable employer plan The term “applicable employer plan” means— (i) an employees’ trust described in section 401(a) which is exempt from tax under section 501(a), (ii) a plan under which amounts are contributed by an individual’s employer for an annuity contract described in section 403(b), (iii) an eligible deferred compensation plan under section 457 of an eligible employer described in section 457(e)(1)(A), and (iv) an arrangement meeting the requirements of section 408(k) or (p). (B) Elective deferral The term “elective deferral” has the meaning given such term by subsection (u)(2)(C). (C) Exception for section 457 plans This subsection shall not apply to a participant for any year for which a higher limitation applies to the participant under section 457(b)(3).


26 USC § 414(v)(6)

Scoping language

For purposes of this subsection
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