Special rules related to contribution limit
For purposes of paragraph (2)(B)(ii)—
(A) Designated beneficiary
(A)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).
(A)(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,
(A)(ii)#
no contribution is made for the taxable year to an annuity contract described in section 403(b), and
(A)(iii)#
(B)Poverty line#
The term “poverty line” has the meaning given such term by section 673 of the Community Services Block Grant Act ( 42 U.S.C. 9902 ).