pension-linked emergency savings account
(45) Pension-linked emergency savings account .— The term “pension-linked emergency savings account” means a short-term savings account established and maintained as part of an individual account plan, in accordance with section 1193 of this title , on behalf of an eligible participant (as such term is defined in section 1193(b) of this title ) that— (A) is a designated Roth account (within the meaning of section 402A of title 26 ) and accepts only participant contributions, as described in section 1193(d)(1)(A) of this title , which are designated Roth contributions subject to the rules of section 402A(e) of title 26 ; and (B) meets the requirements of part 8 of subtitle B.