Qualified employer plan
(i) In general The term “qualified employer plan” means— (I) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a), (II) an annuity plan described in section 403(a), and (III) a plan under which amounts are contributed by an individual’s employer for an annuity contract described in section 403(b).
(ii) Special rule The term “qualified employer plan” shall include any plan which was (or was determined to be) a qualified employer plan or a government plan.
(i)In general#
The term “qualified employer plan” means—
(I) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a),
(II) an annuity plan described in section 403(a), and
(III) a plan under which amounts are contributed by an individual’s employer for an annuity contract described in section 403(b).
(i)(I)#
a plan described in section 401(a) which includes a trust exempt from tax under section 501(a),
(i)(II)#
an annuity plan described in section 403(a), and
(i)(III)#
a plan under which amounts are contributed by an individual’s employer for an annuity contract described in section 403(b).
(ii)Special rule#
The term “qualified employer plan” shall include any plan which was (or was determined to be) a qualified employer plan or a government plan.