Starter 401(k) deferral-only arrangement
For purposes of this paragraph, the term “starter 401(k) deferral-only arrangement” means any cash or deferred arrangement 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 paragraph (13).