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


### Answer
The definition of **applicable eligible retirement plan** is as follows in *26 U.S.C. § 72*:

> an eligible retirement plan (as defined in section 402(c)(8)(B)) other than a defined benefit plan

#### Citation:
  - *26 U.S.C. § 72*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

