plan

(3) Definitions For purposes of this subsection— (A) Plan includes arrangements, etc. The term “plan” includes any agreement or arrangement. (B) Substantial risk of forfeiture The rights of a person to compensation are subject to a substantial risk of forfeiture if such person’s rights to such compensation are conditioned upon the future performance of substantial services by any individual.

Source

26 USC § 457(f)(3)

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Scoping language

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

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