applicable pension plan
Defined in 2 places across 2 titles of the United States Code.
The term “applicable pension plan” means—
(A) any defined benefit plan described in section 401(a) which includes a trust exempt from tax under section 501(a), or
(B) an individual account plan which is subject to the funding standards of section 412.
Source
- 201326 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 pension plan" means—
(A) any defined benefit plan described in section 401(a) which includes a trust exempt from tax under section 501(a), or
(B) an individual account plan which is subject to the funding standards of section 412.
Such term shall not include a governmental plan (within the meaning of section 414(d)) or a church plan (within the meaning of section 414(e)) with respect to which the election provided by section 410(d) has not been made.
Source
- 2002–present26 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 pension plan” means—
(A) any defined benefit plan, or
(B) an individual account plan which is subject to the funding standards of section 412.
Such term shall not include a governmental plan (within the meaning of section 414(d)) or a church plan (within the meaning of section 414(e)) with respect to which the election provided by section 410(d) has not been made.
Source
- 2001–200226 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 pension plan” means—
(i) any defined benefit plan; or
(ii) an individual account plan which is subject to the funding standards of section 412 of title 26.
Source
- 2001–present29 U.S.C. § 1054Labor · Benefit accrual requirements · for the purposes of this part