(a) Fideicomiso de Plan de Retiro se define como un fideicomiso cualificado bajo la sec. 30391(a) y subsiguientes del Título 13;
(b) Fideicomitente tendrá la misma definición que se atribuye a dicho término en la sec. 3352f de este título;
(c) Empleador-Dueño tendrá la misma definición que se atribuye a dicho término en el Código de Rentas Internas para un Nuevo Puerto Rico, secs. 30011 et seq. del Título 13;
(d) Individuo que trabaja por cuenta propia tendrá la misma definición que se atribuye a dicho término en el Código de Rentas Internas para un Nuevo Puerto Rico, secs. 30011 et seq. del Título 13;
(e) Participante se define como la persona que tiene el derecho a recibir las aportaciones en vida del fideicomiso de plan de retiro;
(f) Beneficiario para propósitos de este subcapítulo, se define como la persona designada para recibir el importe total de la cuenta del plan de retiro al fallecimiento del participante.
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