applicable pension plan
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4980F — for purposes of this section (4 versions over time)
The term "applicable pension plan" means—
(A) any defined benefit plan described in section 401(a) which includes a trust exempt from tax under section 501(a), or
(B) an individual account plan which is subject to the funding standards of section 412.
Such term shall not include a governmental plan (within the meaning of section 414(d)) or a church plan (within the meaning of section 414(e)) with respect to which the election provided by section 410(d) has not been made.
29 U.S.C. § 1054 — for the purposes of this part (10 versions over time)
The term “applicable pension plan” means—
(i) any defined benefit plan; or
(ii) an individual account plan which is subject to the funding standards of section 412 of title 26.