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401(K) Plan
401(k) plan n
[after the section of the Internal Revenue Code that established it]
: a retirement savings plan under which an employee may elect to have pretax contributions from his or her wages or salary deferred to a trust for investment
Source: Merriam-Webster’s Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.