applicable employment retention plan
Defined in 1 place of the United States Code.
The term “applicable employment retention plan” means an employment retention plan maintained by—
(i) a local educational agency (as defined in section 8101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801)), or
(ii) an education association which principally represents employees of 1 or more agencies described in clause (i) and which is described in section 501(c)(5) or (6) and exempt from taxation under section 501(a).
Source
- 2018–present26 U.S.C. § 457Internal Revenue Code · Deferred compensation plans of State and local governments and tax-exempt organizations · for purposes of this section
The term “applicable employment retention plan” means an employment retention plan maintained by—
(i) a local educational agency (as defined in section 9101 1 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801),2 or
(ii) an education association which principally represents employees of 1 or more agencies described in clause (i) and which is described in section 501(c)(5) or (6) and exempt from taxation under section 501(a).
Source
- 2015–201826 U.S.C. § 457Internal Revenue Code · Deferred compensation plans of State and local governments and tax-exempt organizations · for purposes of this section
The term “applicable employment retention plan” means an employment retention plan maintained by—
(i) a local educational agency (as defined in section 9101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801),1 or
(ii) an education association which principally represents employees of 1 or more agencies described in clause (i) and which is described in section 501(c)(5) or (6) and exempt from taxation under section 501(a).
Source
- 2006–201626 U.S.C. § 457Internal Revenue Code · Deferred compensation plans of State and local governments and tax-exempt organizations · for purposes of this section