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


### Answer
The term **applicable individual account plan** is defined in *29 U.S.C. § 1060* as follows -

> an individual account plan which includes a qualified cash or deferred arrangement

#### Citation:
  - *29 U.S.C. § 1060*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 2-participation and vesting**

