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


### Answer
The term **applicable plan** is defined in *29 U.S.C. § 1054* as the following:

> 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 section 1002(24) of this title, 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:
  - *29 U.S.C. § 1054*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 2-participation and vesting**

