safe harbor deferral-only plan
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 403 — in this section
For purposes of this paragraph, the term "safe harbor deferral-only plan" means any plan which meets—
(i) the automatic deferral requirements of subparagraph (C),
(ii) the contribution limitations of subparagraph (D), and
(iii) the requirements of subparagraph (E) of section 401(k)(13).