Tax-qualified employee stock benefit plan
(aa) Tax-qualified employee stock benefit plan means any defined benefit plan or defined contribution plan, such as an employee stock ownership plan, stock bonus plan, profit-sharing plan, or other plan, and a related trust, that is qualified under sec. 401 of the Internal Revenue Code (26 U.S.C. 401).
12 CFR § 239.2
As used in this part and in the forms under this part, the following definitions apply, unless the context otherwise requires: