### Question
How is the term section 133 securities defined?


### Answer
The term **section 133 securities** is defined in *26 U.S.C. § 4978B* as the following:

> employer securities acquired by an employee stock ownership plan in a transaction to which section 133 applied

#### Citation:
  - *26 U.S.C. § 4978B*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

