applicable individual

Defined in 7 places across 4 titles of the United States Code.

The term “applicable individual” means—

(I) any participant in the plan, and

(II) any beneficiary who has an account under the plan with respect to which the beneficiary is entitled to exercise the rights of a participant.

Same definition in 2 sections

2013–present 26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
2006–present 29 U.S.C. § 1054Labor · Benefit accrual requirements · for the purposes of this part

Applicable individual.—The term "applicable individual" means—

(I) any participant in the plan, and

(II) any beneficiary who has an account under the plan with respect to which the beneficiary is entitled to exercise the rights of a participant.

Source

2006–2025 26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section

Definition of applicable individuals.—In this subparagraph, the term "applicable individual" means an individual who—

(I) is—

Source

2012–2023 12 U.S.C. § 1701XBanks and Banking · Assistance with respect to housing for low- and moderate-income families · in this section

For purposes of clause (i), the term "applicable individual" means an individual who—

(i) is enrolled under a specialized MA plan for special needs individuals (as defined in subsection (b)(6)); and

(ii) is not within the 1 or more of the classes of special needs individuals to which enrollment under the plan is restricted to.

Source

2010–present 42 U.S.C. § 1395WThe Public Health and Welfare · Definitions; miscellaneous provisions · in this part

For purposes of this paragraph, the term “applicable individual” means, with respect to any covered health insurance provider for any disqualified taxable year, any individual—

(i) who is an officer, director, or employee in such taxable year, or

(ii) who provides services for or on behalf of such covered health insurance provider during such taxable year.

Source

2010–present 26 U.S.C. § 162Internal Revenue Code · Trade or business expenses · under this chapter

In this subparagraph, the term “applicable individual” means an individual who—

(I) is—

(aa) employed by the organization in a permanent or temporary capacity;

(bb) contracted or retained by the organization; or

(cc) acting on behalf of, or with the express or apparent authority of, the organization; and

(II) has been convicted for a violation under Federal law relating to an election for Federal office.

Source

2013–present 12 U.S.C. § 1701XBanks and Banking · Assistance with respect to housing for low- and moderate-income families · in this section

The term “applicable individual” means an individual (other than a specified excluded individual (as defined in clause (ii)))—

(I) who is eligible to enroll (or is enrolled) under the State plan under subsection (a)(10)(A)(i)(VIII); or

(II) who—

(aa) is otherwise eligible to enroll (or is enrolled) under a waiver of such plan that provides coverage that is equivalent to minimum essential coverage (as described in section 5000A(f)(1)(A) of the Internal Revenue Code of 1986 and as determined in accordance with standards prescribed by the Secretary in regulations); and

(bb) has attained the age of 19 and is under 65 years of age, is not pregnant, is not entitled to, or enrolled for, benefits under part A of subchapter XVIII, or enrolled for benefits under part B of subchapter XVIII, and is not otherwise eligible to enroll under such plan.

Source

2025–present 42 U.S.C. § 1396AThe Public Health and Welfare · State plans for medical assistance · under this subchapter

The term “applicable individual” means, with respect to any plan amendment—

(A) each participant in the plan, and

(B) any beneficiary who is an alternate payee (within the meaning of section 414(p)(8)) under an applicable qualified domestic relations order (within the meaning of section 414(p)(1)(A)),

Source

2013 26 U.S.C. § 4980FInternal Revenue Code · Failure of applicable plans reducing benefit accruals to satisfy notice requirements · for purposes of this section

The term "applicable individual" means, with respect to any plan amendment—

(A) each participant in the plan, and

(B) any beneficiary who is an alternate payee (within the meaning of section 414(p)(8)) under an applicable qualified domestic relations order (within the meaning of section 414(p)(1)(A)),

whose rate of future benefit accrual under the plan may reasonably be expected to be significantly reduced by such plan amendment.

Source

2001–present 26 U.S.C. § 4980FInternal Revenue Code · Failure of applicable plans reducing benefit accruals to satisfy notice requirements · for purposes of this section

The term “applicable individual” means, with respect to any plan amendment—

(i) each participant in the plan; and

(ii) any beneficiary who is an alternate payee (within the meaning of section 1056(d)(3)(K) of this title) under an applicable qualified domestic relations order (within the meaning of section 1056(d)(3)(B)(i) of this title),

Source

2013–present 29 U.S.C. § 1054Labor · Benefit accrual requirements · for the purposes of this part

The term "applicable individual" means, with respect to any plan amendment—

(i) each participant in the plan; and

whose rate of future benefit accrual under the plan may reasonably be expected to be significantly reduced by such plan amendment.

Source

2001–2023 29 U.S.C. § 1054Labor · Benefit accrual requirements · for the purposes of this part