### Question
What does individual account plan mean?


### Answer
**Individual account plan** has the following meaning in *15 U.S.C. § 7244*:

> provided in section 1002(34) of title 29, except that such term shall not include a one-participant retirement plan (within the meaning of section 1021(i)(8)(B) of title 29).

#### Citation:
  - *15 U.S.C. § 7244*
  - Heading: **CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY > SUBCHAPTER III-CORPORATE RESPONSIBILITY**

