disqualified person

(B)In the case of any trust to which this section applies by reason of subparagraph (A), the term “disqualified person” includes any person who is a disqualified person with respect to any plan to which such trust is permitted to make payments under section 4223 of the Employee Retirement Income Security Act of 1974. (f)For purposes of this section—


26 USC § 4975(e)(9)(B)

Scoping language

For purposes of this section
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