### Question
How is the "applicable plan" defined?


### Answer
The term **applicable plan** is defined in *26 U.S.C. § 411* as follows -

> a defined benefit plan the terms of which, on or before December 8, 2014, provided for a normal retirement age which is the earlier of—


(i) an age otherwise permitted under subsection (a)(8), or


(ii) the age at which a participant completes the number of years (not less than 30 years) of benefit accrual service specified by the plan

#### Citation:
  - *26 U.S.C. § 411*
  - 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**

