### Question
What is the definition of collectively bargained defined benefit pension plan contributions?


### Answer
The definition of **collectively bargained defined benefit pension plan contributions** is as follows in *26 U.S.C. § 3132*:

> given such term under section 3131(e)(2).

#### Citation:
  - *26 U.S.C. § 3132*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter D-Credits**

