qualified services

(C)For purposes of this paragraph, the term “qualified services” means fire fighting and prevention services, emergency medical services, and ambulance services. (D) (i)If an applicable voluntary early retirement incentive plan— (I)makes payments or supplements as an early retirement benefit, a retirement-type subsidy, or a benefit described in the last sentence of section 411(a)(9), and (II)such payments or supplements are made in coordination with a defined benefit plan which is described in section 401(a) and includes a trust exempt from tax under section 501(a) and which is maintained by an eligible employer described in paragraph (1)(A) or by an education association described in clause (ii)(II),

Source

26 USC § 457(e)(11)(C)


Scoping language

For purposes of this paragraph
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