state pension credit means state pension credit under the State Pension Credit Act 2002;
war pension means a war disablement pension, a war widow’s pension or a war widower’s pension;
Qualified employer means the federal government.
Single Employer Plan any Plan which is covered by Title IV of ERISA, but which is not a Multiemployer Plan.
Qualified Plan means a Pension Plan that is intended to be tax-qualified under Section 401(a) of the IRC.
Designated Retirement Account means any retirement plan or account described or qualified under the Internal Revenue Code of 1986, as amended, or a subaccount thereof.
Multiple Employer Plan means a Plan which has two or more contributing sponsors (including the Borrower or any ERISA Affiliate) at least two of whom are not under common control, as such a plan is described in Section 4064 of ERISA.