retirement income account

(B)For purposes of this paragraph, the term “retirement income account” means a defined contribution program established or maintained by a church, or a convention or association of churches, including an organization described in section 414(e)(3)(A), to provide benefits underfor an employee described in paragraph (1) or his beneficiaries.


26 USC § 403(b)(9)(B)

Scoping language

For purposes of this paragraph
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