### Question
How is the "original transfer period" defined?


### Answer
The term **original transfer period** is defined in *26 U.S.C. § 420* as follows -

> the transfer period under this subsection with respect to a qualified future transfer determined without regard to the election under subparagraph (A)

#### Citation:
  - *26 U.S.C. § 420*
  - 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 E-Treatment of Transfers to Retiree Health Accounts**

