Full text
in the case of a specified plan, the 40th year following the year in which the plan was entered into, and
in the case of a specified plan, the 40th year following the year in which the plan was entered into, and
in the case of a specified plan, the 40th year following the year in which the plan was entered into, and
in the case of a specified plan, the 30th year following the year in which the plan was entered into, and