### Question
What does rural cooperative plan mean?


### Answer
**Rural cooperative plan** has the following meaning in *26 U.S.C. § 401*:

> any pension plan—


(i) which is a defined contribution plan (as defined in section 414(i)), and


(ii) which is established and maintained by a rural cooperative

#### Citation:
  - *26 U.S.C. § 401*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

