eligible plan
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 401 — under this section (21 versions over time)
For purposes of clause (i), the term “eligible plan” means a plan which provides that any nonforfeitable accrued benefit for which the present value (as determined under section 411(a)(11)) does not exceed $7,000 shall be immediately distributed to the participant.
26 U.S.C. § 408 — in this section
For purposes of clause (i), the term “eligible plan” means any account, annuity, contract, or plan referred to in subparagraph (A).