{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s402/f/2/B","label":"eligible retirement plan","definition":"The term “eligible retirement plan” has the meaning given such term by subsection (c)(8)(B).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}