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薩班斯法案（2002）Sec.306.(8)
"(8)INDIVIDUAL ACCOUNT PLAN.-
"(A)IN GENERAL.-For purposes of this subsection,the term'individual account plan'shall have the meaning provided such term in section 3(34),except that such term shall not include a one-participant retirement plan.
"(B)ONE-PARTICIPANT RETIREMENT PLAN.-For purposes of subparagraph(A),the term'one-participant retirement plan'means a retirement plan that-
"(i)on the first day of the plan year-
"(I)covered only the employer(and the employer's spouse)and the employer owned the entire business(whether or not incorporated),or
"(II)covered only one or more partners(and their spouses)in a business partnership(including partners in an S or C corporation(as defined in section 1361(a)of the Internal Revenue Code of 1986)),
"(ii)meets the minimum coverage requirements of section 410(b)of the Internal Revenue Code of 1986(as in effect on the date of the enactment of this paragraph)without being combined with any other plan of the business that covers the employees of the business,
"(iii)does not provide benefits to anyone except the employer(and the employer's spouse)or the partners(and their spouses),
"(iv)does not cover a business that is a member of an affiliated service group,a controlled group of corporations,or a group of businesses under common control,and
"(v)does not cover a business that leases employees.".
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