applicable plan

(2) Applicable plan For purposes of this subsection— (A) In general The term “applicable plan” means a defined benefit plan the terms of which, on or before December 8, 2014 , provided for a normal retirement age which is the earlier of— (i) an age otherwise permitted under section 1002(24) of this title , or (ii) the age at which a participant completes the number of years (not less than 30 years) of benefit accrual service specified by the plan. A plan shall not fail to be treated as an applicable plan solely because the normal retirement age described in the preceding sentence only applied to certain participants or only applied to employees of certain employers in the case of a plan maintained by more than 1 employer. (B) Expanded application Subject to subparagraph (C), if, after December 8, 2014 , an applicable plan is amended to expand the application of the normal retirement age described in subparagraph (A) to additional participants or to employees of additional employers maintaining the plan, such plan shall also be treated as an applicable plan with respect to such participants or employees. (C) Limitation on expanded application A defined benefit plan shall be an applicable plan only with respect to an individual who— (i) is a participant in the plan on or before January 1, 2017 , or (ii) is an employee at any time on or before January 1, 2017 , of any employer maintaining the plan, and who becomes a participant in such plan after such date.


29 USC § 1054(k)(2)

Scoping language

For purposes of this subsection
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