qualified pre-1985 instrument

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 152 — for purposes of this section (7 versions over time)

For purposes of this paragraph, the term “qualified pre-1985 instrument” means any decree of divorce or separate maintenance or written agreement—

(i) which is executed before January 1, 1985,

(ii) which on such date contains the provision described in subparagraph (A)(i), and

(iii) which is not modified on or after such date in a modification which expressly provides that this paragraph shall not apply to such decree or agreement.