Indiana Code
Chapter 1. Definitions
28-6.2-1-21. "Stock Benefit Plan" Defined

Sec. 21. "Stock benefit plan" means any defined benefit plan or defined contribution plan. The term includes:
(1) an employee stock ownership plan;
(2) a stock bonus plan;
(3) a profit-sharing plan; or
(4) any other plan of a mutual holding company or any of its subsidiaries or affiliates;
whether or not the plan, with its related trust, meets the qualifying requirements under section 401 of the Internal Revenue Code.
As added by P.L.122-1994, SEC.101.

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