defined benefit plan

(35)The term “defined benefit plan” means a pension plan other than an individual account plan; except that a pension plan which is not an individual account plan and which provides a benefit derived from employer contributions which is based partly on the balance of the separate account of a participant— (A)for the purposes ofsection 1052 of this title, shall be treated as an individual account plan, and (B)for the purposes of paragraph (23) of this section andsection 1054 of this title, shall be treated as an individual account plan to the extent benefits are based upon the separate account of a participant and as a defined benefit plan with respect to the remaining portion of benefits under the plan.

Source

29 USC § 1002(35)


Scoping language

For purposes of this subchapter
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