qualified plan distribution annuity contract
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 401 — under this section
the term "qualified plan distribution annuity contract" means an annuity contract purchased for a participant and distributed to the participant by a plan or contract described in subparagraph (B) of section 402(c)(8) (without regard to clauses (i) and (ii) thereof).