Plan
Defined in 23 places across 11 titles of the United States Code.
For purposes of this section, the term "plan" means—
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- 1994–present26 U.S.C. § 4979Internal Revenue Code · Tax on certain excess contributions · for purposes of this section
For purposes of this section, the term “plan” means—
(1) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a),
(2) any annuity plan described in section 403(a),
(3) any annuity contract described in section 403(b),
(4) a simplified employee pension of an employer which satisfies the requirements of section 408(k), and
(5) a plan described in section 501(c)(18).
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- 201326 U.S.C. § 4979Internal Revenue Code · Tax on certain excess contributions · for purposes of this section
For purposes of this section, the term “plan” means—
(A) a trust described in section 401(a) which forms a part of a plan, or a plan described in section 403(a), which trust or plan is exempt from tax under section 501(a),
(B) an individual retirement account described in section 408(a),
(C) an individual retirement annuity described in section 408(b),
(D) a medical savings account described in section 220(d),
(E) an education individual retirement account described in section 530, or
(F) a trust, plan, account, or annuity which, at any time, has been determined by the Secretary to be described in any preceding subparagraph of this paragraph.
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- 1997–200026 U.S.C. § 4975Internal Revenue Code · Tax on prohibited transactions · for purposes of this section
For purposes of this section, the term “plan” means—
(A) a trust described in section 401(a) which forms a part of a plan, or a plan described in section 403(a), which trust or plan is exempt from tax under section 501(a),
(B) an individual retirement account described in section 408(a),
(C) an individual retirement annuity described in section 408(b),
(D) a medical savings account described in section 220(d), or
(E) a trust, plan, account, or annuity which, at any time, has been determined by the Secretary to be described in any preceding subparagraph of this paragraph.
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- 1996–199726 U.S.C. § 4975Internal Revenue Code · Tax on prohibited transactions · for purposes of this section
For purposes of this section, the term “plan” means—
(A) a trust described in section 401(a) which forms a part of a plan, or a plan described in section 403(a), which trust or plan is exempt from tax under section 501(a),
(B) an individual retirement account described in section 408(a),
(C) an individual retirement annuity described in section 408(b),
(D) an Archer MSA described in section 220(d),
(E) a Coverdell education savings account described in section 530, or
(F) a trust, plan, account, or annuity which, at any time, has been determined by the Secretary to be described in any preceding subparagraph of this paragraph.
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- 2001–200326 U.S.C. § 4975Internal Revenue Code · Tax on prohibited transactions · for purposes of this section
For purposes of this section, the term “plan” means—
(A) a trust described in section 401(a) which forms a part of a plan, or a plan described in section 403(a), which trust or plan is exempt from tax under section 501(a),
(B) an individual retirement account described in section 408(a),
(C) an individual retirement annuity described in section 408(b),
(D) an Archer MSA described in section 220(d),
(E) a health savings account described in section 223(d),
(F) a Coverdell education savings account described in section 530, or
(G) a trust, plan, account, or annuity which, at any time, has been determined by the Secretary to be described in any preceding subparagraph of this paragraph.
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- 2003–present26 U.S.C. § 4975Internal Revenue Code · Tax on prohibited transactions · for purposes of this section
For purposes of this section, the term “plan” means—
(A) a trust described in section 401(a) which forms a part of a plan, or a plan described in section 403(a), which trust or plan is exempt from tax under section 501(a),
(B) an individual retirement account described in section 408(a),
(C) an individual retirement annuity described in section 408(b),
(D) an Archer MSA described in section 220(d),
(E) an education individual retirement account described in section 530, or
(F) a trust, plan, account, or annuity which, at any time, has been determined by the Secretary to be described in any preceding subparagraph of this paragraph.
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- 2000–200126 U.S.C. § 4975Internal Revenue Code · Tax on prohibited transactions · for purposes of this section
For purposes of this section, the term “plan” means a trust described in section 401(a) which forms a part of a plan, or a plan described in section 403(a), which trust or plan is exempt from tax under section 501(a), an individual retirement account described in section 408(a) or an individual retirement annuity described in section 408(b) (or a trust, plan, account, or annuity which, at any time, has been determined by the Secretary to be such a trust, plan, or account).
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- 1994–199626 U.S.C. § 4975Internal Revenue Code · Tax on prohibited transactions · for purposes of this section
“Plan” means the National Global Change Research Plan developed under section 2934 of this title, or any revision thereof; and
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- 1994–present15 U.S.C. § 2921Commerce and Trade · Definitions · as used in this chapter
“Plan” means the NOAA Fleet Replacement and Modernization Plan described in section 891b of this title.
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- 1994–present33 U.S.C. § 891Navigation and Navigable Waters · Definitions · in this subchapter
“Plan” means the Regional Electric Power and Conservation plan (including any amendments thereto) adopted pursuant to this chapter and such plan shall apply to actions of the Administrator as specified in this chapter.
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- 1994–present16 U.S.C. § 839AConservation · Definitions · in this chapter
Plan.—The term “Plan” means the Survivor Benefit Plan established by this subchapter.
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- 1996–202610 U.S.C. § 1447Armed Forces · Definitions · in this subchapter
Plan.—The term "Plan" means the Transportation Security Information Sharing Plan established under paragraph (2).
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- 2007–202349 U.S.C. § 114Transportation · Transportation Security Administration · under this section
The term “employee benefit plan” or “plan” means an employee welfare benefit plan or an employee pension benefit plan or a plan which is both an employee welfare benefit plan and an employee pension benefit plan.
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- 1994–present29 U.S.C. § 1002Labor · Definitions · for purposes of this subchapter
The term “plan” includes a trust described in section 501(c)(22).
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- 1994–present26 U.S.C. § 4975Internal Revenue Code · Tax on prohibited transactions · for purposes of this section
The term “plan” includes any agreement or arrangement.
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- 1994–present26 U.S.C. § 457Internal Revenue Code · Deferred compensation plans of State and local governments and tax-exempt organizations · for purposes of this section
The term “plan” includes any agreement or arrangement, including an agreement or arrangement that includes one person.
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- 2005–present26 U.S.C. § 409AInternal Revenue Code · Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans · for purposes of this section
The term “Plan” means a plan for managing Atlantic striped bass, or an amendment to such plan, that is prepared and adopted by the Commission.
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- 2001–present16 U.S.C. § 5152Conservation · Definitions · as used in this chapter
The term “plan” means a plan issued under section 6003 of this title.
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- 1995–present7 U.S.C. § 6002Agriculture · Definitions · as used in this chapter
The term “Plan” means a stable food production plan that consists of measures and proposals designed to ensure that the present level of food production in, and the nutritional level of the population of, a beneficiary country will not be adversely affected by changes in land use and land ownership that will result if increased production of sugar and beef products is undertaken in response to the duty-free treatment extended under this chapter to such products. A Plan must specify such facts regarding, and such proposed actions by, a beneficiary country as the President deems necessary for purposes of carrying out this subsection, including but not limited to—
(i) the current levels of food production and nutritional health of the population;
(ii) current level of production and export of sugar and beef products;
(iii) expected increases in production and export of sugar and beef products as a result of the duty-free access to the United States market provided under this chapter;
(iv) measures to be taken to ensure that the expanded production of those products because of such duty-free access will not occur at the expense of stable food production; and
(v) proposals for a system to monitor the impact of such duty-free access on stable food production and land use and land ownership patterns.
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- 1994–present19 U.S.C. § 2703Customs Duties · Eligible articles · in this section
the term “plan” means an employee benefit plan, as defined in section 3(3) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002(3));
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- 1994–present5 U.S.C. § 8438Government Organization and Employees · Investment of Thrift Savings Fund · for the purposes of this section
The term “plan” means an order issued by the Secretary under this chapter.
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- 1995–present7 U.S.C. § 4902Agriculture · Definitions · as used in this chapter
The term “Plan” means the National Aquaculture Development Plan required to be established under section 2803 of this title.
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- 1994–present16 U.S.C. § 2802Conservation · Definitions · as used in this chapter
the term “plan” means the National Urban and Community Forestry Action Plan developed under subsection (g)(3); and
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- 2015–present16 U.S.C. § 2105Conservation · Urban and community forestry assistance · for the purposes of this section
the term “plan” means the National Urban and Community Forestry Action Plan developed under subsection (g)(3) of this section; and
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- 1994–201516 U.S.C. § 2105Conservation · Urban and community forestry assistance · for the purposes of this section
The term “Plan” means the North American Waterfowl Management Plan signed by the Minister of the Environment for Canada and the Secretary of the Interior for the United States in May 1986.
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- 1994–200216 U.S.C. § 4402Conservation · Definitions · for the purposes of this chapter
The term “Plan” means the North American Waterfowl Management Plan signed by the Minister of the Environment for Canada and the Secretary of the Interior for the United States in May 1986, and by the Secretary of Sedesol for Mexico in 1994, and subsequent dates.
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- 2002–present16 U.S.C. § 4402Conservation · Definitions · for the purposes of this chapter
The term “Plan” means the plan developed under subsection (e).
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- 2016–present33 U.S.C. § 1270Navigation and Navigable Waters · Lake Champlain Basin Program · in this section
The term “Plan” means the plan developed under subsection (e) of this section.
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- 2002–201633 U.S.C. § 1270Navigation and Navigable Waters · Lake Champlain Basin Program · in this section
The term “Plan” means the plan required in section 300cc–40b(a)(1) of this title.
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- 1994–200842 U.S.C. § 300CCThe Public Health and Welfare · General provisions regarding Office · for purposes of this part
The term “Plan” means the plan required in section 300cc–40c(a)(1) of this title.
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- 2008–present42 U.S.C. § 300CCThe Public Health and Welfare · General provisions regarding Office · for purposes of this part
The term “Plan” means the Survivor Benefit Plan established by this subchapter.
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- 1994–present10 U.S.C. § 1447Armed Forces · Definitions · in this subchapter
The term “Plan” means the Transportation Security Information Sharing Plan established under paragraph (2).
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- 2013–present49 U.S.C. § 114Transportation · Transportation Security Administration · under this section
The term “smallpox emergency response plan” or “plan” means a response plan detailing actions to be taken in preparation for a possible smallpox-related emergency during the period prior to the identification of an active case of smallpox either within or outside the United States.
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- 2003–present42 U.S.C. § 239The Public Health and Welfare · General provisions · for purposes of this part
the terms “management plan” and “plan” mean the Steel Initiative Management Plan issued on April 1, 1987, by the Department of Energy, which establishes the management framework for the steel research and development initiative, and updates to that plan; and
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- 1994–present15 U.S.C. § 5102Commerce and Trade · Definitions · as used in this chapter
Unless the context otherwise requires, the terms “State child health plan” and “plan” mean a State child health plan approved under section 1397ff of this title.
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- 1997–present42 U.S.C. § 1397JJThe Public Health and Welfare · Definitions · for purposes of this subchapter