applicable nondiscrimination requirement
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “applicable nondiscrimination requirement” means any requirement under subsection (b) of this section, section 79(d), section 105(h), or paragraph (2), (3), (4), or (8) of section 129(d).
Source
- 2010–present26 U.S.C. § 125Internal Revenue Code · Cafeteria plans · for purposes of this section