### Question
How is the term vested benefits defined?


### Answer
The term **vested benefits** is defined in *26 U.S.C. § 418* as the following:

> any nonforfeitable benefit (within the meaning of section 4001(a)(8) of the Employee Retirement Income Security Act of 1974)

#### Citation:
  - *26 U.S.C. § 418*
  - 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 C-Special Rules for Multiemployer Plans**

