rural cooperative plan
Defined in 1 place of the United States Code.
The term “rural cooperative plan” means any pension plan—
(i) which is a defined contribution plan (as defined in section 414(i)), and
(ii) which is established and maintained by a rural cooperative.
Source
- 1994–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · for purposes of this title