### Question
How does the law define TAA-eligible individual?


### Answer
Under *26 U.S.C. § 4980B*, **TAA-eligible individual** is defined as:

> an eligible TAA recipient (as defined in paragraph (2) of section 35(c)) and an eligible alternative TAA recipient (as defined in paragraph (3) of such section)

#### Citation:
  - *26 U.S.C. § 4980B*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

