{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s414/x/7/B","label":"qualified cash or deferred arrangement","definition":"The term “qualified cash or deferred arrangement” has the meaning given such term by section 401(k)(2).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}