### Question
What is the definition of applicable plan?


### Answer
The definition of **applicable plan** is as follows in *26 U.S.C. § 411*:

> 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 subsection (a)(8), 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:
  - *26 U.S.C. § 411*
  - 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 B-Special Rules**

