safe harbor deferral-only plan
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term "safe harbor deferral-only plan" means any plan which meets—
(i) the automatic deferral requirements of subparagraph (C),
(ii) the contribution limitations of subparagraph (D), and
(iii) the requirements of subparagraph (E) of section 401(k)(13).
Source
- 2023–present26 U.S.C. § 403Internal Revenue Code · Taxation of employee annuities · in this section