applicable plan

(A)The term “applicable plan” means a defined benefit plan the terms of which, on or before, provided for a normal retirement age which is the earlier of— (i)an age otherwise permitted under subsection (a)(8), or (ii)the age at which a participant completes the number of years (not less than 30 years) of benefit accrual service specified by the plan. (B)Subject to subparagraph (C), if, after, an applicable plan is amended to expand the application of the normal retirement age described in subparagraph (A) to additional participants or to employees of additional employers maintaining the plan, such plan shall also be treated as an applicable plan with respect to such participants or employees. (C)A defined benefit plan shall be an applicable plan only with respect to an individual who— (i)is a participant in the plan on or before, or (ii)is an employee at any time on or before, of any employer maintaining the plan, and who becomes a participant in such plan after such date.


26 USC § 411(f)(2)(A)

Scoping language

None: Default is title Scope
Is this correct? or