applicable defined benefit plan
Defined in 4 places across 2 titles of the United States Code.
Applicable defined benefit plan.—For purposes of this subparagraph, the term "applicable defined benefit plan" has the meaning given such term by section 1053(f)(3) of this title.
Same definition in 2 sections
- 2006–202329 U.S.C. § 1054Labor · Benefit accrual requirements · in this section
- 2006–201629 U.S.C. § 623Labor · Prohibition of age discrimination · in this section
For purposes of this subparagraph, the term “applicable defined benefit plan” has the meaning given such term by section 1053(f)(3) of this title.
Same definition in 2 sections
- 2013–present29 U.S.C. § 1054Labor · Benefit accrual requirements · in this section
- 2013–present29 U.S.C. § 623Labor · Prohibition of age discrimination · in this section
The term “applicable defined benefit plan” means a defined benefit plan under which the accrued benefit (or any portion thereof) is calculated as the balance of a hypothetical account maintained for the participant or as an accumulated percentage of the participant's final average compensation.
Same definition in 2 sections
- 2006–present26 U.S.C. § 411Internal Revenue Code · Minimum vesting standards · in this section
- 2006–present29 U.S.C. § 1053Labor · Minimum vesting standards · in this section
For purposes of this subparagraph, the term “applicable defined benefit plan” has the meaning given such term by section 411(a)(13).
Source
- 2006–present26 U.S.C. § 411Internal Revenue Code · Minimum vesting standards · in this section