### Question
How is the term plan defined?


### Answer
The term **plan** is defined in *5 U.S.C. § 8438* as the following:

> 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&#8217; RETIREMENT SYSTEM > SUBCHAPTER III-THRIFT SAVINGS PLAN**

