Backronym

An acronym formed from a phrase whose initial letters spell out a particular word or words, chosen to enhance memorability. Also: a contrived explanation of an existing word’s origin, positing it as an acronym. Hence: the phrase used to form (or contrived to explain) such an acronym.
“backronym, n.” OED Online. Oxford University Press, June 2016. Web. 15 July 2016.

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