applicable account limit
Defined in 1 place of the United States Code.
For purposes of this subsection, the term "applicable account limit" means an account limit for a qualified asset account with respect to medical benefits provided through a plan maintained by a bona fide association (as defined in section 2791(d)(3) of the Public Health Service Act (42 U.S.C. 300gg–91(d)(3))).
Source
- 2018–present26 U.S.C. § 419AInternal Revenue Code · Qualified asset account; limitation on additions to account · in this section
For purposes of this subsection, the term “applicable account limit” means an account limit for a qualified asset account with respect to medical benefits provided through a plan maintained by a bona fide association (as defined in section 2791(d)(3) of the Public Health Service Act (42 U.S.C. 300gg–91(d)(3)).1
Source
- 2006–201826 U.S.C. § 419AInternal Revenue Code · Qualified asset account; limitation on additions to account · in this section