applicable defined contribution plan
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 401 — under this section (20 versions over time)
The term “applicable defined contribution plan” means any defined contribution plan which holds any publicly traded employer securities.
26 U.S.C. § 414 — for purposes of this part
The term “applicable defined contribution plan” means a defined contribution plan which includes a qualified cash or deferred arrangement.