applicable defined benefit plan
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 411 — in this section
The term “applicable defined benefit plan” means a defined benefit plan under which the accrued benefit (or any portion thereof) is calculated as the balance of a hypothetical account maintained for the participant or as an accumulated percentage of the participant's final average compensation.
26 U.S.C. § 411 — in this section
For purposes of this subparagraph, the term “applicable defined benefit plan” has the meaning given such term by section 411(a)(13).
29 U.S.C. § 1053 — in this section
The term “applicable defined benefit plan” means a defined benefit plan under which the accrued benefit (or any portion thereof) is calculated as the balance of a hypothetical account maintained for the participant or as an accumulated percentage of the participant's final average compensation.
29 U.S.C. § 1054 — in this section (10 versions over time)
For purposes of this subparagraph, the term “applicable defined benefit plan” has the meaning given such term by section 1053(f)(3) of this title.
29 U.S.C. § 623 — in this section (6 versions over time)
For purposes of this subparagraph, the term “applicable defined benefit plan” has the meaning given such term by section 1053(f)(3) of this title.