### Question
How is the term eligible combined plan defined?


### Answer
The term **eligible combined plan** is defined in *26 U.S.C. § 414* as the following:

> a plan—



(i) which is maintained by an employer which, at the time the plan is established, is a small employer,



(ii) which consists of a defined benefit plan and an applicable defined contribution plan,



(iii) the assets of which are held in a single trust forming part of the plan and are clearly identified and allocated to the defined benefit plan and the applicable defined contribution plan to the extent necessary for the separate application of this title under paragraph (1), and



(iv) with respect to which the benefit, contribution, vesting, and nondiscrimination requirements of subparagraphs (B), (C), (D), (E), and (F) are met

#### Citation:
  - *26 U.S.C. § 414*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

