### Question
Can you define what applicable plan year means?


### Answer
**Applicable plan year** is defined as the following in *26 U.S.C. § 412*:

> a plan year beginning after December 31, 1994, and before January 1, 2002

#### Citation:
  - *26 U.S.C. § 412*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

