exempt governmental deferred compensation plan
(3) Exempt governmental deferred compensation plan For purposes of subsection (a)(5), the term “exempt governmental deferred compensation plan” means any plan providing for deferral of compensation established and maintained for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing. Such term shall not include— (A) any plan to which section 83 , 402(b) , 403(c) , 457(a) , or 457(f)(1) applies, (B) any annuity contract described in section 403(b), and (C) the Thrift Savings Fund (within the meaning of subchapter III of chapter 84 of title 5, United States Code ).
26 USC § 3121(v)(3)
None identified, default scope is assumed to be the parent (subchapter C) of this section.