qualified automatic contribution arrangement
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 401 — for purposes of this title (2 versions over time)
For purposes of this paragraph, the term "qualified automatic contribution arrangement" means a cash or deferred arrangement—
(i) which is described in subparagraph (D)(i)(I) and meets the applicable requirements of subparagraphs (C) through (E), or
(ii) which is described in subparagraph (D)(i)(II) and meets the applicable requirements of subparagraphs (C) and (D).