qualifying specified payment
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 512 — for purposes of this title (12 versions over time)
The term “qualifying specified payment” means a specified payment which is made pursuant to—
(I) a binding written contract in effect on the date of the enactment of this subparagraph, or
(II) a contract which is a renewal, under substantially similar terms, of a contract described in subclause (I).