employee benefit plan

A written stock-purchase, savings, option, bonus, stock-appreciation, profit-sharing, thrift, incentive, pension, or similar plan solely for employees, officers, and advisers of a company.

• The term includes an employee-welfare benefit plan, an employee-pension benefit plan, or a combination of those two. See 29 USCA § 1002(3). But the term excludes any plan, fund, or program (other than an apprenticeship or training program) in which no employees are plan participants. — Often shortened to plan. Cf. PENSION PLAN.


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