### Question
How is the "employee stock ownership plan" defined?


### Answer
The term **employee stock ownership plan** is defined in *29 U.S.C. § 1054* as follows -

> given such term by section 4975(e)(7) of title 26.

#### Citation:
  - *29 U.S.C. § 1054*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 2-participation and vesting**

