qualified plan distribution annuity contract
Defined in 1 place of the United States Code.
the term "qualified plan distribution annuity contract" means an annuity contract purchased for a participant and distributed to the participant by a plan or contract described in subparagraph (B) of section 402(c)(8) (without regard to clauses (i) and (ii) thereof).
Source
- 2019–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section