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.


26 USC § 415(k)(1)

Scoping language

For purposes of this title
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