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.
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