qualified transfer

(1) In general The term “qualified transfer” means a transfer— (A) of excess pension assets of a defined benefit plan to a health benefits account, or an applicable life insurance account, which is part of such plan, (B) which does not contravene any other provision of law, and (C) with respect to which the following requirements are met in connection with the plan— (i) the use requirements of subsection (c)(1), (ii) the vesting requirements of subsection (c)(2), and (iii) the minimum cost requirements of subsection (c)(3).


26 USC § 420(b)(1)

Scoping language

For purposes of this section
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