qualified cash or deferred arrangement

(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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