applicable individual account plan

(5) Applicable individual account plan For purposes of this subsection— (A) In general The term “applicable individual account plan” means an individual account plan which includes a qualified cash or deferred arrangement. (B) Qualified cash or deferred arrangement The term “qualified cash or deferred arrangement” has the meaning given such term by section 401(k)(2) of title 26 .


29 USC § 1060(e)(5)

Scoping language

For purposes of this subsection
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