employment retention plan

(D)The term “employment retention plan” means a plan to pay, upon termination of employment, compensation to an employee of a local educational agency or education association described in subparagraph (C) for purposes of— (i)retaining the services of the employee, or (ii)rewarding such employee for the employee’s service with 1 or more such agencies or associations. (g)

Source

26 USC § 457(f)(4)(D)


Scoping language

For purposes of paragraph
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