Qualified automatic contribution arrangement
For purposes of this paragraph, the term “qualified automatic contribution arrangement” means a cash or deferred arrangement—
(i)#
which is described in subparagraph (D)(i)(I) and meets the applicable requirements of subparagraphs (C) through (E), or
(ii)#
which is described in subparagraph (D)(i)(II) and meets the applicable requirements of subparagraphs (C) and (D).