disqualified person

(9) Section made applicable to withdrawal liability payment funds For purposes of this section— (A) In general The term “plan” includes a trust described in section 501(c)(22). (B) Disqualified person 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.


26 USC § 4975(e)(9)

Scoping language

For purposes of this section
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