### Question
How is the "specified fringe benefit plan" defined?


### Answer
The term **specified fringe benefit plan** is defined in *26 U.S.C. § 6039D* as follows -

> any plan under section 79, 105, 106, 120, 125, 127, 129, or 137

#### Citation:
  - *26 U.S.C. § 6039D*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart A-Information Concerning Persons Subject to Special Provisions**

