defined benefit plan

(1) Defined benefit plan and defined contribution plan For purposes of this title, the term “defined contribution plan” or “defined benefit plan” means a defined contribution plan (within the meaning of section 414(i) ) or a defined benefit plan (within the meaning of section 414(j)), whichever applies, which is— (A) a plan described in section 401(a) which 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)

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Scoping language

None identified, default scope is assumed to be the parent (subpart B) of this section.

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