...(a) provides retirement income to employees, or (b) results in a deferral of income by employees tor periods extending to the termination of covered employment...calculating the benefits under the plan, or the method ot distributing benefits from the plan." A defined benefit plan provides a definite benefit formula...

...organization, or by both, to the extent that such plan (a) provides retirement income to employees, or (b) results in a deferral of income by employees for periods...beyond, regardless of the method of calculating the contnbutions made to the plan, the method of calculating the benefits under the plan, or the method...

...organization, or by both, to the extent that such plan (a) provides retirement income to employees, or (b) results in a deferral of income by employees for periods...termination of covered employment or beyond, regardless ol the method of calculating the contributions made to the plan. the method of calculating the benefits...

...extent that such plan (a) provides retirement income to employees, or (b) results ma deferral of meóme by employees for periods extending to the termination of covered employment or beyond, regardless ot the method of calculating the contributions made to the plan, the method of calculating the benefits...

...income to employees, or (b) results in a deferral of income by employee» lor period» extending on of covered employment or beyond, regardless of the method of calculating the contribubon» made to the plan, ataHatmg the benefit» under the plan, or the method of distributing...

...surrounding circumstances such plan, fund, or program— (i) provides retirement income to employees, or (ii) more of the requirements of this paragraph and corrects...the year in which the correction was made and for (B) The Secretary may by regulation prescribe rules consistent with the standards and purposes of this...

...surrounding circumstances such plan, fund, or program — (A) provides retirement income to employees, or (B) results in a deferral of income by employees for periods...the method of distributing benefits from the plan. (3) The term "employee benefit plan" or "plan" means an employee welfare benefit plan or an employee...

...surrounding circumstances such plan, fund, or program— (i) provides retirement income to employees, or (ii) results in a deferral of income by employees for periods...the method of distributing benefits from the plan. [29 USC sec. 1002 (1988).] Petitioner's DCA's resulted hi the deferment of income by its employees....

...surrounding circumstances such plan, fund, or program — (A) provides retirement income to employees, or (B) results in a deferral of income by employees for periods...the method of distributing benefits from the plan. (3) The term "employee benefit plan" or "plan" means an employee welfare benefit plan or an employee...

...surrounding circumstances such plan, fund, or program — (A) provides retirement income to employees, or (B) results in a deferral of income by employees for periods...the method of distributing benefits from the plan. (3) The term "employee benefit plan" or "plan" means an employee welfare benefit plan or an employee...