### Question
How does the law define plan?


### Answer
Under *5 U.S.C. § 8438*, **plan** is defined as:

> an employee benefit plan, as defined in section 3(3) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002(3))

#### Citation:
  - *5 U.S.C. § 8438*
  - Heading: **PART III-EMPLOYEES > Subpart G-Insurance and Annuities > CHAPTER 84-FEDERAL EMPLOYEES&apos; RETIREMENT SYSTEM > SUBCHAPTER III-THRIFT SAVINGS PLAN**

