"Stock benefit plan" means any defined benefit plan or defined contribution plan. The term includes:

1. (1) an employee stock ownership plan;
2. (2) a stock bonus plan;
3. (3) a profit-sharing plan; or

4. (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.