{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s414/x/7/A","label":"applicable defined contribution plan","definition":"The term “applicable defined contribution plan” means a defined contribution plan which includes a qualified cash or deferred arrangement.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}