qualified employer plan
(2) Qualified employer plan The term “qualified employer plan” means— (A) any plan, contract, pension, account, or trust described in subparagraph (A) or (B) of section 219(g)(5) (without regard to subparagraph (A)(iii)), (B) any eligible deferred compensation plan (within the meaning of section 457(b) ), and (C) any plan described in section 415(m).