State (employee benefit) plan is employee benefit plans established by legislation to cover all entities (or all entities in a particular category, for example a specific industry) and operated by national or local government or by another body (for example an autonomous agency created specifically for this purpose) which is not subject to control or influence by the reporting entity.
State (employee benefit) plan is specifically discussed in IAS 19 Employee Benefits.
Source: Glossary of Terms of IFRSs as at 31 December 2008.
