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 under section 403(b) for an employee described in paragraph (1) or his beneficiaries.

Source

26 USC § 403(b)(9)(B)


Scoping language

For purposes of this paragraph
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