Designated beneficiary
A designated beneficiary described in this paragraph is an employee (including an employee within the meaning of section 401(c)) with respect to whom—
(i)#
no contribution is made for the taxable year to a defined contribution plan (within the meaning of section 414(i)) with respect to which the requirements of section 401(a) or 403(a) are met,
(ii)#
no contribution is made for the taxable year to an annuity contract described in section 403(b), and
(iii)#
no contribution is made for the taxable year to an eligible deferred compensation plan described in section 457(b).