retirement plan
Defined in 1 place of the United States Code.
For purposes of this section, the term "retirement plan" means—
Source
- 1994–present26 U.S.C. § 7476Internal Revenue Code · Declaratory judgments relating to qualification of certain retirement plans · for purposes of this section
For purposes of this section, the term “retirement plan” means—
(1) a pension, profit-sharing, or stock bonus plan described in section 401(a) or a trust which is part of such a plan, or
(2) an annuity plan described in section 403(a).
Source
- 201326 U.S.C. § 7476Internal Revenue Code · Declaratory judgments relating to qualification of certain retirement plans · for purposes of this section