applicable defined contribution plan
Defined in 2 places of the United States Code.
In general.—The term "applicable defined contribution plan" means any defined contribution plan which holds any publicly traded employer securities.
Source
- 2006–202526 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
The term “applicable defined contribution plan” means a defined contribution plan which includes a qualified cash or deferred arrangement.
Source
- 2006–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
The term “applicable defined contribution plan” means any defined contribution plan which holds any publicly traded employer securities.
Source
- 2013–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section