### Question
How is the term applicable defined benefit plan defined?


### Answer
The term **applicable defined benefit plan** is defined in *29 U.S.C. § 1053* as the following:

> a defined benefit plan under which the accrued benefit (or any portion thereof) is calculated as the balance of a hypothetical account maintained for the participant or as an accumulated percentage of the participant's final average compensation

#### Citation:
  - *29 U.S.C. § 1053*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 2-participation and vesting**

