applicable pension plan

(8) For purposes of this subsection— (A) The term “applicable individual” means, with respect to any plan amendment— (i) each participant in the plan; and (ii) any beneficiary who is an alternate payee (within the meaning of section 1056(d)(3)(K) of this title ) under an applicable qualified domestic relations order (within the meaning of section 1056(d)(3)(B)(i) of this title ), whose rate of future benefit accrual under the plan may reasonably be expected to be significantly reduced by such plan amendment. (B) The term “applicable pension plan” means— (i) any defined benefit plan; or (ii) an individual account plan which is subject to the funding standards of section 412 of title 26 .


29 USC § 1054(h)(8)

Scoping language

For purposes of this subsection
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