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


### Answer
The term **defined benefit plan** is defined in *29 U.S.C. § 1002* as follows -

> a pension plan other than an individual account plan

#### Citation:
  - *29 U.S.C. § 1002*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle A-General Provisions**

