applicable requirement

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 408 — for purposes of this title

For purposes of this paragraph, the term “applicable requirement” means—

(i) the requirement under paragraph (2)(A)(i) that an employer be an eligible employer;

(ii) the requirement under paragraph (2)(D) that an arrangement be the only plan of an employer; and

(iii) the participation requirements under paragraph (4).

42 U.S.C. § 300G — in this section (7 versions over time)

In this section, the term "applicable requirement" means—