qualified reserve plan
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 404A — for purposes of this section
The term “qualified reserve plan” means a qualified foreign plan with respect to which an election made by the taxpayer is in effect for the taxable year. An election under the preceding sentence shall be made in such manner and form as the Secretary may by regulations prescribe and, once made, may be revoked only with the consent of the Secretary.