qualified startup costs
Defined in 1 place of the United States Code.
The term “qualified startup costs” means any ordinary and necessary expenses of an eligible employer which are paid or incurred in connection with—
(i) the establishment or administration of an eligible employer plan, or
(ii) the retirement-related education of employees with respect to such plan.
Source
- 2001–present26 U.S.C. § 45EInternal Revenue Code · Small employer pension plan startup costs · for purposes of this section