qualified retirement arrangement

(2) the term “qualified retirement arrangement” means a plan qualified under section 401(a), 403(a), or 409 of the Internal Revenue Code of 1986 or a plan that is subject to the requirements of section 205 of the Employee Retirement Income Security Act of 1974.

Source

28 USC § 3010(b)(2)

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Scoping language

None identified, default scope is assumed to be the parent (subchapter A) of this section.

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