applicable eligible retirement plan
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 72 — under this chapter
The term "applicable eligible retirement plan" means an eligible retirement plan (as defined in section 402(c)(8)(B)) other than a defined benefit plan.
26 U.S.C. § 72 — under this chapter
The term "applicable eligible retirement plan" means an eligible retirement plan (as defined in section 402(c)(8)(B)) other than a defined benefit plan or a plan to which sections 401(a)(11) and 417 apply.