pension plan
(14) the terms “employee welfare benefit plan” and “pension plan” have the same meanings as in section 3 of the Employee Retirement Income Security Act of 1974 [ 29 U.S.C. 1002 ], and are intended to include— (A) public and private pension or retirement plans subject to such Act [ 29 U.S.C. 1001 et seq.]; and (B) similar plans not covered by such Act that have been established and that are maintained by the Federal Government or any State or political subdivision, or any agency or instrumentality thereof, for the benefit of employees;