eligible retirement plan — Law Dictionary

26 U.S.C. § 1400Q — for purposes of this title

The term “eligible retirement plan” shall have the meaning given such term by section 402(c)(8)(B).

26 U.S.C. § 401 — under this section (20 versions over time)

For purposes of this paragraph, the term “eligible retirement plan” has the meaning given such term by section 402(c)(8)(B), except that a qualified trust shall be considered an eligible retirement plan only if it is a defined contribution plan, the terms of which permit the acceptance of rollover distributions.

26 U.S.C. § 402 — for purposes of this title (16 versions over time)

The term “eligible retirement plan” means—

(i) an individual retirement account described in section 408(a),

(ii) an individual retirement annuity described in section 408(b) (other than an endowment contract),

(iii) a qualified trust,

(iv) an annuity plan described in section 403(a),

(v) an eligible deferred compensation plan described in section 457(b) which is maintained by an eligible employer described in section 457(e)(1)(A), and

(vi) an annuity contract described in section 403(b).

26 U.S.C. § 402 — in this section

The term “eligible retirement plan” has the meaning given such term by subsection (c)(8)(B).

26 U.S.C. § 402 — for purposes of this chapter

For purposes of paragraph (1), the term “eligible retirement plan” means a governmental plan (within the meaning of section 414(d)) which is described in clause (iii), (iv), (v), or (vi) of subsection (c)(8)(B).

26 U.S.C. § 72 — under this chapter

The term "eligible retirement plan" shall have the meaning given such term by section 402(c)(8)(B).