(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.


26 USC § 457(f)(3)

Scoping language

For purposes of this subsection
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