### Question
Can you define what vested benefits means?


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

> 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**

