applicable retirement plan
Defined in 1 place of the United States Code.
The term “applicable retirement plan” means—
(A) an employees’ trust described in section 401(a) which is exempt from tax under section 501(a), and
(B) a plan under which amounts are contributed by an individual's employer for an annuity contract described in section 403(b).
Source
- 2001–201026 U.S.C. § 402AInternal Revenue Code · Optional treatment of elective deferrals as Roth contributions · for purposes of this section
The term “applicable retirement plan” means—
(A) an employees’ trust described in section 401(a) which is exempt from tax under section 501(a),
(B) a plan under which amounts are contributed by an individual's employer for an annuity contract described in section 403(b), and
(C) an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).
Source
- 2010–present26 U.S.C. § 402AInternal Revenue Code · Optional treatment of elective deferrals as Roth contributions · for purposes of this section