employer deferred compensation plan
Defined in 1 place of the United States Code.
The term “employer deferred compensation plan” means any pension, annuity, profit-sharing, or stock bonus plan or other plan deferring the receipt of compensation.
Source
- 1994–present26 U.S.C. § 3405Internal Revenue Code · Special rules for pensions, annuities, and certain other deferred income · for purposes of this section