covered benefit plan
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 56A — in this section
For purposes of this paragraph, the term "covered benefit plan" means—
(i) a defined benefit plan (other than a multiemployer plan described in section 414(f)) if the trust which is part of such plan is an employees' trust described in section 401(a) which is exempt from tax under section 501(a),
(ii) any qualified foreign plan (as defined in section 404A(e)), or
(iii) any other defined benefit plan which provides post-employment benefits other than pension benefits.