qualified cash or deferred arrangement
Defined in 2 places across 2 titles of the United States Code.
The term “qualified cash or deferred arrangement” has the meaning given such term by section 401(k)(2).
Source
- 2006–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
The term "qualified cash or deferred arrangement" has the meaning given such term by section 401(k)(2) of title 26.
Source
- 2009–present29 U.S.C. § 1060Labor · Multiple employer plans · for purposes of this part