unpredictable contingent event benefit

(3) Unpredictable contingent event benefit For purposes of this subsection, the term “unpredictable contingent event benefit” means any benefit payable solely by reason of— (A) a plant shutdown (or similar event, as determined by the Secretary), or (B) an event other than the attainment of any age, performance of any service, receipt or derivation of any compensation, or occurrence of death or disability.


26 USC § 436(b)(3)

Scoping language

For purposes of this subsection
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