qualified startup costs
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 45E — for purposes of this section
The term “qualified startup costs” means any ordinary and necessary expenses of an eligible employer which are paid or incurred in connection with—
(i) the establishment or administration of an eligible employer plan, or
(ii) the retirement-related education of employees with respect to such plan.