### Question
What is the definition of eligible worker-owned cooperative?


### Answer
The definition of **eligible worker-owned cooperative** is as follows in *26 U.S.C. § 4978*:

> given to such term by section 1042(c)(2).

#### Citation:
  - *26 U.S.C. § 4978*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

