### Question
How is the "cumulative United States amount" defined?


### Answer
The term **cumulative United States amount** is defined in *26 U.S.C. § 404A* as follows -

> the aggregate amount determined with respect to the plan under this section for the taxable year and for all prior taxable years to which this section applies

#### Citation:
  - *26 U.S.C. § 404A*
  - 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 A-General Rule**

