defined benefit plan

(1)For purposes of this title, the term “defined contribution plan” or “defined benefit plan” means a defined contribution plan (within the meaning of) or a defined benefit plan (within the meaning of section 414(j)), whichever applies, which is— (A)a plan described inwhich includes a trust which is exempt from tax under section 501(a), (B)an annuity plan described in section 403(a), (C)an annuity contract described in section 403(b), or (D)a simplified employee pension.

Source

26 USC § 415(k)(1)


Scoping language

For purposes of this title
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