(3) Fund The term “fund” means— (A) any organization described in paragraph (7), (9), or (17) of section 501(c), (B) any trust, corporation, or other organization not exempt from the tax imposed by this chapter, and (C) to the extent provided in regulations, any account held for an employer by any person.


26 USC § 419(e)(3)

Scoping language

For purposes of this section
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