https://ttlc.intuit.com/community/retirement/discussion/re-irc-414-j/01/3165403#M209816 <P>Section 414(j) simply says that any plan that is not a defined contribution plan is a defined benefit plan.&nbsp; A 401(k) is a defined contribution plan, not a defined benefit plan.&nbsp; A pension plan, as the term is commonly used by employers, is a defined benefit plan.</P> Sun, 04 Feb 2024 17:42:00 GMT dmertz 2024-02-04T17:42:00Z https://ttlc.intuit.com/community/retirement/discussion/irc-414-j/01/3165258#M209805 <P>How can i tell if my Pension and 401K fall under the IRC 414(J) Rules for Alabama?</P> Wed, 11 Feb 2026 04:32:12 GMT https://ttlc.intuit.com/community/retirement/discussion/irc-414-j/01/3165258#M209805 tlf24283- 2026-02-11T04:32:12Z https://ttlc.intuit.com/community/retirement/discussion/re-irc-414-j/01/3165403#M209816 <P>Section 414(j) simply says that any plan that is not a defined contribution plan is a defined benefit plan.&nbsp; A 401(k) is a defined contribution plan, not a defined benefit plan.&nbsp; A pension plan, as the term is commonly used by employers, is a defined benefit plan.</P> Sun, 04 Feb 2024 17:42:00 GMT https://ttlc.intuit.com/community/retirement/discussion/re-irc-414-j/01/3165403#M209816 dmertz 2024-02-04T17:42:00Z