qualified football coaches plan
Defined in 1 place of the United States Code.
For purposes of this subparagraph, the term “qualified football coaches plan” means any defined contribution plan which is established and maintained by an organization—
(I) which is described in section 501(c) of title 26;
(II) the membership of which consists entirely of individuals who primarily coach football as full-time employees of 4-year colleges or universities described in section 170(b)(1)(A)(ii) of title 26; and
(III) which was in existence on September 18, 1986.
Source
- 1994–present29 U.S.C. § 1002Labor · Definitions · for purposes of this subchapter