qualified election period
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 401 — under this section (20 versions over time)
For purposes of this subparagraph, the term “qualified election period” means the 6-plan-year period beginning with the later of—
(I) the 1st plan year in which the individual first became a qualified participant, or
(II) the 1st plan year beginning after December 31, 1986.