retirement income account — U.S. Code definitions

For purposes of this paragraph, the term “retirement income account” means a defined contribution program established or maintained by a church, a convention or association of churches, including an organization described in section 414(e)(3)(A), to provide benefits under section 403(b) for an employee described in paragraph (1) or his beneficiaries.

Source

1994–2005 26 U.S.C. § 403Internal Revenue Code · Taxation of employee annuities · for purposes of this title

For purposes of this paragraph, the term "retirement income account" means a defined contribution program established or maintained by a church, or a convention or association of churches, including an organization described in section 414(e)(3)(A), to provide benefits under section 403(b) for an employee described in paragraph (1) (including an employee described in section 414(e)(3)(B)) or his beneficiaries.

Source

2019–present 26 U.S.C. § 403Internal Revenue Code · Taxation of employee annuities · for purposes of this title

For purposes of this paragraph, the term “retirement income account” means a defined contribution program established or maintained by a church, or a convention or association of churches, including an organization described in section 414(e)(3)(A), to provide benefits under section 403(b) for an employee described in paragraph (1) or his beneficiaries.

Source

2005–2019 26 U.S.C. § 403Internal Revenue Code · Taxation of employee annuities · for purposes of this title