§ 514(c)(9)(C)

Qualified organization

UNDECIDED

0 of 2 settled

  1. 1

    § 514(c)(9)(C)

    ANY OF

    For purposes of this paragraph, the term “qualified organization” means—

    “an organization described in section 170(b)(1)(A)(ii) and its affiliated support organizations described in section 509(a)(3);” § 514(c)(9)(C)(i)
    “any trust which constitutes a qualified trust under section 401;” § 514(c)(9)(C)(ii)
    “an organization described in section 501(c)(25); or” § 514(c)(9)(C)(iii)
    “a retirement income account described in section 403(b)(9).” § 514(c)(9)(C)(iv) needs Step 2 Retirement income account UNDECIDED
  2. 2

    § 403(b)(9)

    Retirement income account

    ALL OF
    “a defined contribution program”
    “established or maintained by a church, or a convention or association of churches, including an organization described in section 414(e)(3)(A)”
    “to provide benefits under section 403(b) for an employee described in paragraph (1) (including an employee described in section 414(e)(3)(B)) or his beneficiaries”