### Question
What is the definition of eligible retirement plan?


### Answer
The definition of **eligible retirement plan** is as follows in *26 U.S.C. § 408*:

> an eligible retirement plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B)

#### Citation:
  - *26 U.S.C. § 408*
  - 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**

