applicable individual

(1) Applicable individual The term “applicable individual” means, with respect to any plan amendment— (A) each participant in the plan, and (B) any beneficiary who is an alternate payee (within the meaning of section 414(p)(8) ) under an applicable qualified domestic relations order (within the meaning of section 414(p)(1)(A)), whose rate of future benefit accrual under the plan may reasonably be expected to be significantly reduced by such plan amendment.


26 USC § 4980F(f)(1)

Scoping language

For purposes of this section
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