### Question
How does the law define applicable defined contribution plan?


### Answer
Under *26 U.S.C. § 414*, **applicable defined contribution plan** is defined as:

> a defined contribution plan which includes a qualified cash or deferred arrangement

#### Citation:
  - *26 U.S.C. § 414*
  - 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**

