applicable retirement plan

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 402A — for purposes of this section (2 versions over time)

The term “applicable retirement plan” means—

(A) an employees’ trust described in section 401(a) which is exempt from tax under section 501(a),

(B) a plan under which amounts are contributed by an individual's employer for an annuity contract described in section 403(b), and

(C) an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).