### Question
What is the definition of designated beneficiary?


### Answer
The definition of **designated beneficiary** is as follows in *26 U.S.C. § 401*:

> any individual designated as a beneficiary by the employee

#### Citation:
  - *26 U.S.C. § 401*
  - 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 A-General Rule**

