qualified employer plan
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 132 — for purposes of this section
For purposes of this subsection, the term “qualified employer plan” means a plan, contract, pension, or account described in section 219(g)(5).
26 U.S.C. § 402 — in this section
For purposes of this subsection, the term "qualified employer plan" has the meaning given such term by section 72(p)(4).
26 U.S.C. § 408 — for purposes of this title (2 versions over time)
The term “qualified employer plan” has the meaning given such term by section 72(p)(4)(A)(i); except that such term shall also include an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).
26 U.S.C. § 409A — for purposes of this section
The term “qualified employer plan” means—
(A) any plan, contract, pension, account, or trust described in subparagraph (A) or (B) of section 219(g)(5) (without regard to subparagraph (A)(iii)),
(B) any eligible deferred compensation plan (within the meaning of section 457(b)), and
(C) any plan described in section 415(m).
26 U.S.C. § 4972 — for purposes of this section (2 versions over time)
The term “qualified employer plan” means—
(i) any plan meeting the requirements of section 401(a) which includes a trust exempt from tax under section 501(a),
(ii) an annuity plan described in section 403(a),
(iii) any simplified employee pension (within the meaning of section 408(k)), and
(iv) any simple retirement account (within the meaning of section 408(p)).
26 U.S.C. § 4980A — for purposes of this section
The term “qualified employer plan” means—
(A) any plan described in section 401(a) which includes a trust exempt from tax under section 501(a),
(B) an annuity plan described in section 403(a), or
(C) an annuity contract described in section 403(b).
Such term includes any plan or contract which, at any time, has been determined by the Secretary to be such a plan or contract.
For purposes of this section—
26 U.S.C. § 72 — for purposes of this section
The term “qualified employer plan” has the meaning given to such term by subsection (p)(3)(A)(i).
26 U.S.C. § 72 — for purposes of this section
The term “qualified employer plan” means—
(I) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a),
(II) an annuity plan described in section 403(a), and
(III) a plan under which amounts are contributed by an individual's employer for an annuity contract described in section 403(b).