A few measures or a section added to the end of a piece of music to make a more effective ending
A CODA is an arrangements that involves an election by an employee between receiving compensation in cash or having compensation deferred to a qualified plan Treas Reg 1 401(k)-1(a)-(3) The CODA must satisfy the requirements of Section 401(k) for the deferred compensation to be nontaxable at the time of the deferral Treas Reg 1 402(a)-1(d) The terms "section 401(k) arrangement" and "qualified CODA" also are used to refer to the "cash or deferred arrangement" in a qualified plan