Definitions
For purposes of this subsection—
(A) Church or convention or association of churches
(A)Church or convention or association of churches#
The term “church or convention or association of churches” includes an organization described in subparagraph (A) or (B)(ii) of subsection (e)(3).
(B)Annuity contract#
The term “annuity contract” includes a custodial account described in section 403(b)(7) and a retirement income account described in section 403(b)(9).
(C)Accrued benefit#
The term “accrued benefit” means—
(i) in the case of a defined benefit plan, the employee’s accrued benefit determined under the plan, and
(ii) in the case of a plan other than a defined benefit plan, the balance of the employee’s account under the plan.
(C)(i)#
in the case of a defined benefit plan, the employee’s accrued benefit determined under the plan, and
(C)(ii)#
in the case of a plan other than a defined benefit plan, the balance of the employee’s account under the plan.