qualified reserve plan
Defined in 1 place of the United States Code.
The term “qualified reserve plan” means a qualified foreign plan with respect to which an election made by the taxpayer is in effect for the taxable year. An election under the preceding sentence shall be made in such manner and form as the Secretary may by regulations prescribe and, once made, may be revoked only with the consent of the Secretary.
Source
- 1994–present26 U.S.C. § 404AInternal Revenue Code · Deduction for certain foreign deferred compensation plans · for purposes of this section