### Question
What is the definition of pension benefit plan?


### Answer
The definition of **pension benefit plan** is as follows in *26 U.S.C. § 7528*:

> a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan

#### Citation:
  - *26 U.S.C. § 7528*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

