<?xml version="1.0" encoding="utf-8"?>
<!--XBRL document created with Toppan Merrill Bridge  11.3.0.1 -->
<!--Based on XBRL 2.1-->
<!--Created on: 6/22/2026 6:20:23 PM-->
<!--Modified on: 6/22/2026 6:20:23 PM-->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DocumentDocumentAndEntityInformation" roleURI="http://www.valmont.com/role/DocumentDocumentAndEntityInformation" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#StatementStatementsOfNetAssetsAvailableForBenefits" roleURI="http://www.valmont.com/role/StatementStatementsOfNetAssetsAvailableForBenefits" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#StatementStatementsOfChangesInNetAssetsAvailableForBenefits" roleURI="http://www.valmont.com/role/StatementStatementsOfChangesInNetAssetsAvailableForBenefits" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureDescriptionOfPlan" roleURI="http://www.valmont.com/role/DisclosureDescriptionOfPlan" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureSummaryOfSignificantAccountingPolicies" roleURI="http://www.valmont.com/role/DisclosureSummaryOfSignificantAccountingPolicies" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureFairValueMeasurements" roleURI="http://www.valmont.com/role/DisclosureFairValueMeasurements" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosurePartyInInterestTransactions" roleURI="http://www.valmont.com/role/DisclosurePartyInInterestTransactions" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosurePlanTermination" roleURI="http://www.valmont.com/role/DisclosurePlanTermination" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureFederalIncomeTaxStatus" roleURI="http://www.valmont.com/role/DisclosureFederalIncomeTaxStatus" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureForm5500ScheduleHPartIvLine4IScheduleOfAssetsHeldAtEndOfYear" roleURI="http://www.valmont.com/role/DisclosureForm5500ScheduleHPartIvLine4IScheduleOfAssetsHeldAtEndOfYear" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureSummaryOfSignificanAccountingPoliciesPolicies" roleURI="http://www.valmont.com/role/DisclosureSummaryOfSignificanAccountingPoliciesPolicies" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureFairValueMeasurementsTables" roleURI="http://www.valmont.com/role/DisclosureFairValueMeasurementsTables" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureDescriptionOfPlanContributionsDetails" roleURI="http://www.valmont.com/role/DisclosureDescriptionOfPlanContributionsDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureDescriptionOfPlanInvestmentsDetails" roleURI="http://www.valmont.com/role/DisclosureDescriptionOfPlanInvestmentsDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureDescriptionOfPlanVestingDetails" roleURI="http://www.valmont.com/role/DisclosureDescriptionOfPlanVestingDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureDescriptionOfPlanNotesReceivableFromParticipantsDetails" roleURI="http://www.valmont.com/role/DisclosureDescriptionOfPlanNotesReceivableFromParticipantsDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureDescriptionOfPlanForfeituresDetails" roleURI="http://www.valmont.com/role/DisclosureDescriptionOfPlanForfeituresDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureSummaryOfSignificantAccountingPoliciesDetails" roleURI="http://www.valmont.com/role/DisclosureSummaryOfSignificantAccountingPoliciesDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureFairValueMeasurementsDetails" roleURI="http://www.valmont.com/role/DisclosureFairValueMeasurementsDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureFairValueMeasurementsFairValueHierarchyPlanSInvestmentsAtFairValueDetails" roleURI="http://www.valmont.com/role/DisclosureFairValueMeasurementsFairValueHierarchyPlanSInvestmentsAtFairValueDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosurePartyInInterestTransactionsDetails" roleURI="http://www.valmont.com/role/DisclosurePartyInInterestTransactionsDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosurePlanTerminationDetails" roleURI="http://www.valmont.com/role/DisclosurePlanTerminationDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureFederalIncomeTaxStatusDetails" roleURI="http://www.valmont.com/role/DisclosureFederalIncomeTaxStatusDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureForm5500ScheduleHPartIvLine4IScheduleOfAssetsHeldAtEndOfYearDetails" roleURI="http://www.valmont.com/role/DisclosureForm5500ScheduleHPartIvLine4IScheduleOfAssetsHeldAtEndOfYearDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251231.xsd#DisclosureForm5500ScheduleHPartIvLine4IScheduleOfAssetsHeldAtEndOfYearDefaultDetails" roleURI="http://www.valmont.com/role/DisclosureForm5500ScheduleHPartIvLine4IScheduleOfAssetsHeldAtEndOfYearDefaultDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <link:roleRef roleURI="http://fasb.org/srt/role/srt-eedm/ExtensibleEnumerationLists" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-roles-2026.xsd#eedm1" xlink:type="simple" />
  <link:roleRef roleURI="http://www.valmont.com/role/DisclosureStandardAndCustomAxisDomainDefaults" xlink:href="vmi-20251231.xsd#DisclosureStandardAndCustomAxisDomainDefaults" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" />
  <link:arcroleRef arcroleURI="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/arcrole/esma-arcrole-2018-11-21.xsd#wider-narrower" />
  <link:definitionLink xlink:role="http://www.valmont.com/role/DisclosureStandardAndCustomAxisDomainDefaults" xlink:type="extended" xlink:title="99900 - Disclosure - Standard And Custom Axis Domain Defaults">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis_1" xlink:title="dei_LegalEntityAxis_1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain_1" xlink:title="dei_EntityDomain_1" />
    <link:definitionArc xlink:type="arc" xlink:from="dei_LegalEntityAxis_1" xlink:to="dei_EntityDomain_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:title="definition:dei_LegalEntityAxis_1 To dei_EntityDomain_1" order="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis_1" xlink:title="us-gaap_InvestmentTypeAxis_1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember_1" xlink:title="us-gaap_InvestmentTypeCategorizationMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentTypeAxis_1" xlink:to="us-gaap_InvestmentTypeCategorizationMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:title="definition:us-gaap_InvestmentTypeAxis_1 To us-gaap_InvestmentTypeCategorizationMember_1" order="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis_1" xlink:title="srt_RangeAxis_1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeMember" xlink:label="srt_RangeMember_1" xlink:title="srt_RangeMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="srt_RangeAxis_1" xlink:to="srt_RangeMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:title="definition:srt_RangeAxis_1 To srt_RangeMember_1" order="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameAxis" xlink:label="us-gaap_InvestmentIssuerNameAxis_1" xlink:title="us-gaap_InvestmentIssuerNameAxis_1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_1" xlink:title="us-gaap_InvestmentIssuerNameDomain_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameAxis_1" xlink:to="us-gaap_InvestmentIssuerNameDomain_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:title="definition:us-gaap_InvestmentIssuerNameAxis_1 To us-gaap_InvestmentIssuerNameDomain_1" order="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis_1" xlink:title="us-gaap_FairValueByFairValueHierarchyLevelAxis_1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_1" xlink:title="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis_1" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:title="definition:us-gaap_FairValueByFairValueHierarchyLevelAxis_1 To us-gaap_FairValueMeasurementsFairValueHierarchyDomain_1" order="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_StatementScenarioAxis" xlink:label="srt_StatementScenarioAxis_1" xlink:title="srt_StatementScenarioAxis_1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ScenarioUnspecifiedDomain" xlink:label="srt_ScenarioUnspecifiedDomain_1" xlink:title="srt_ScenarioUnspecifiedDomain_1" />
    <link:definitionArc xlink:type="arc" xlink:from="srt_StatementScenarioAxis_1" xlink:to="srt_ScenarioUnspecifiedDomain_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:title="definition:srt_StatementScenarioAxis_1 To srt_ScenarioUnspecifiedDomain_1" order="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestAxis" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestAxis_1" xlink:title="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestAxis_1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestDomain" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestDomain_1" xlink:title="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestDomain_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestAxis_1" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestDomain_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:title="definition:us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestAxis_1 To us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestDomain_1" order="1" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://fasb.org/srt/role/srt-eedm/ExtensibleEnumerationLists" xlink:type="extended" xlink:title="SRT Extensible Enumeration Domain Members">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember_3" xlink:title="us-gaap_InvestmentTypeCategorizationMember_3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MutualFundMember" xlink:label="us-gaap_MutualFundMember_2" xlink:title="us-gaap_MutualFundMember_2" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentTypeCategorizationMember_3" xlink:to="us-gaap_MutualFundMember_2" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentTypeCategorizationMember_3 To us-gaap_MutualFundMember_2" order="4" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember_4" xlink:title="us-gaap_InvestmentTypeCategorizationMember_4" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember_2" xlink:title="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember_2" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentTypeCategorizationMember_4" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember_2" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentTypeCategorizationMember_4 To us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember_2" order="5" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_2" xlink:title="us-gaap_InvestmentIssuerNameDomain_2" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_DfaEmergingMarketsCoreEquity2PortfolioInstitutionalClassMember" xlink:label="vmi_DfaEmergingMarketsCoreEquity2PortfolioInstitutionalClassMember_1" xlink:title="vmi_DfaEmergingMarketsCoreEquity2PortfolioInstitutionalClassMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_2" xlink:to="vmi_DfaEmergingMarketsCoreEquity2PortfolioInstitutionalClassMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_2 To vmi_DfaEmergingMarketsCoreEquity2PortfolioInstitutionalClassMember_1" order="2" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_3" xlink:title="us-gaap_InvestmentIssuerNameDomain_3" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_JpmorganMidCapValueFundClassLMember" xlink:label="vmi_JpmorganMidCapValueFundClassLMember_1" xlink:title="vmi_JpmorganMidCapValueFundClassLMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_3" xlink:to="vmi_JpmorganMidCapValueFundClassLMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_3 To vmi_JpmorganMidCapValueFundClassLMember_1" order="3" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_4" xlink:title="us-gaap_InvestmentIssuerNameDomain_4" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_T.RowePriceOverseasStockFundIClassMember" xlink:label="vmi_T.RowePriceOverseasStockFundIClassMember_1" xlink:title="vmi_T.RowePriceOverseasStockFundIClassMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_4" xlink:to="vmi_T.RowePriceOverseasStockFundIClassMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_4 To vmi_T.RowePriceOverseasStockFundIClassMember_1" order="4" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_5" xlink:title="us-gaap_InvestmentIssuerNameDomain_5" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardInflationProtectedSecuritiesFundAdmiralSharesMember" xlink:label="vmi_VanguardInflationProtectedSecuritiesFundAdmiralSharesMember_1" xlink:title="vmi_VanguardInflationProtectedSecuritiesFundAdmiralSharesMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_5" xlink:to="vmi_VanguardInflationProtectedSecuritiesFundAdmiralSharesMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_5 To vmi_VanguardInflationProtectedSecuritiesFundAdmiralSharesMember_1" order="5" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_6" xlink:title="us-gaap_InvestmentIssuerNameDomain_6" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardMidCapGrowthIndexFundAdmiralSharesMember" xlink:label="vmi_VanguardMidCapGrowthIndexFundAdmiralSharesMember_1" xlink:title="vmi_VanguardMidCapGrowthIndexFundAdmiralSharesMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_6" xlink:to="vmi_VanguardMidCapGrowthIndexFundAdmiralSharesMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_6 To vmi_VanguardMidCapGrowthIndexFundAdmiralSharesMember_1" order="6" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_7" xlink:title="us-gaap_InvestmentIssuerNameDomain_7" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_Fidelity500IndexFundMember" xlink:label="vmi_Fidelity500IndexFundMember_1" xlink:title="vmi_Fidelity500IndexFundMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_7" xlink:to="vmi_Fidelity500IndexFundMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_7 To vmi_Fidelity500IndexFundMember_1" order="7" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_8" xlink:title="us-gaap_InvestmentIssuerNameDomain_8" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_FidelityGlobalExU.s.IndexFundMember" xlink:label="vmi_FidelityGlobalExU.s.IndexFundMember_1" xlink:title="vmi_FidelityGlobalExU.s.IndexFundMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_8" xlink:to="vmi_FidelityGlobalExU.s.IndexFundMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_8 To vmi_FidelityGlobalExU.s.IndexFundMember_1" order="8" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_9" xlink:title="us-gaap_InvestmentIssuerNameDomain_9" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_FidelityContrafundK6Member" xlink:label="vmi_FidelityContrafundK6Member_1" xlink:title="vmi_FidelityContrafundK6Member_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_9" xlink:to="vmi_FidelityContrafundK6Member_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_9 To vmi_FidelityContrafundK6Member_1" order="9" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_10" xlink:title="us-gaap_InvestmentIssuerNameDomain_10" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_FidelitySmallCapValueFundMember" xlink:label="vmi_FidelitySmallCapValueFundMember_1" xlink:title="vmi_FidelitySmallCapValueFundMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_10" xlink:to="vmi_FidelitySmallCapValueFundMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_10 To vmi_FidelitySmallCapValueFundMember_1" order="10" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_11" xlink:title="us-gaap_InvestmentIssuerNameDomain_11" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_GalliardStableReturnFundQMember" xlink:label="vmi_GalliardStableReturnFundQMember_1" xlink:title="vmi_GalliardStableReturnFundQMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_11" xlink:to="vmi_GalliardStableReturnFundQMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_11 To vmi_GalliardStableReturnFundQMember_1" order="11" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_12" xlink:title="us-gaap_InvestmentIssuerNameDomain_12" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EagleMidCapGrowthCitFoundersClassMember" xlink:label="vmi_EagleMidCapGrowthCitFoundersClassMember_1" xlink:title="vmi_EagleMidCapGrowthCitFoundersClassMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_12" xlink:to="vmi_EagleMidCapGrowthCitFoundersClassMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_12 To vmi_EagleMidCapGrowthCitFoundersClassMember_1" order="12" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_13" xlink:title="us-gaap_InvestmentIssuerNameDomain_13" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_PrudentialCorePlusBondFundClass15Member" xlink:label="vmi_PrudentialCorePlusBondFundClass15Member_1" xlink:title="vmi_PrudentialCorePlusBondFundClass15Member_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_13" xlink:to="vmi_PrudentialCorePlusBondFundClass15Member_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_13 To vmi_PrudentialCorePlusBondFundClass15Member_1" order="13" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_14" xlink:title="us-gaap_InvestmentIssuerNameDomain_14" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_PutnamLargeCapValueTrustClassIaMember" xlink:label="vmi_PutnamLargeCapValueTrustClassIaMember_1" xlink:title="vmi_PutnamLargeCapValueTrustClassIaMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_14" xlink:to="vmi_PutnamLargeCapValueTrustClassIaMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_14 To vmi_PutnamLargeCapValueTrustClassIaMember_1" order="14" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_15" xlink:title="us-gaap_InvestmentIssuerNameDomain_15" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardTargetRetirementIncomeTrustIiMember" xlink:label="vmi_VanguardTargetRetirementIncomeTrustIiMember_1" xlink:title="vmi_VanguardTargetRetirementIncomeTrustIiMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_15" xlink:to="vmi_VanguardTargetRetirementIncomeTrustIiMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_15 To vmi_VanguardTargetRetirementIncomeTrustIiMember_1" order="15" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_16" xlink:title="us-gaap_InvestmentIssuerNameDomain_16" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardTargetRetirement2020TrustIiMember" xlink:label="vmi_VanguardTargetRetirement2020TrustIiMember_1" xlink:title="vmi_VanguardTargetRetirement2020TrustIiMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_16" xlink:to="vmi_VanguardTargetRetirement2020TrustIiMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_16 To vmi_VanguardTargetRetirement2020TrustIiMember_1" order="16" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_17" xlink:title="us-gaap_InvestmentIssuerNameDomain_17" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardTargetRetirement2025TrustIiMember" xlink:label="vmi_VanguardTargetRetirement2025TrustIiMember_1" xlink:title="vmi_VanguardTargetRetirement2025TrustIiMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_17" xlink:to="vmi_VanguardTargetRetirement2025TrustIiMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_17 To vmi_VanguardTargetRetirement2025TrustIiMember_1" order="17" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_18" xlink:title="us-gaap_InvestmentIssuerNameDomain_18" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardTargetRetirement2030TrustIiMember" xlink:label="vmi_VanguardTargetRetirement2030TrustIiMember_1" xlink:title="vmi_VanguardTargetRetirement2030TrustIiMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_18" xlink:to="vmi_VanguardTargetRetirement2030TrustIiMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_18 To vmi_VanguardTargetRetirement2030TrustIiMember_1" order="18" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_19" xlink:title="us-gaap_InvestmentIssuerNameDomain_19" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardTargetRetirement2035TrustIiMember" xlink:label="vmi_VanguardTargetRetirement2035TrustIiMember_1" xlink:title="vmi_VanguardTargetRetirement2035TrustIiMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_19" xlink:to="vmi_VanguardTargetRetirement2035TrustIiMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_19 To vmi_VanguardTargetRetirement2035TrustIiMember_1" order="19" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_20" xlink:title="us-gaap_InvestmentIssuerNameDomain_20" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardTargetRetirement2040TrustIiMember" xlink:label="vmi_VanguardTargetRetirement2040TrustIiMember_1" xlink:title="vmi_VanguardTargetRetirement2040TrustIiMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_20" xlink:to="vmi_VanguardTargetRetirement2040TrustIiMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_20 To vmi_VanguardTargetRetirement2040TrustIiMember_1" order="20" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_21" xlink:title="us-gaap_InvestmentIssuerNameDomain_21" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardTargetRetirement2045TrustIiMember" xlink:label="vmi_VanguardTargetRetirement2045TrustIiMember_1" xlink:title="vmi_VanguardTargetRetirement2045TrustIiMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_21" xlink:to="vmi_VanguardTargetRetirement2045TrustIiMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_21 To vmi_VanguardTargetRetirement2045TrustIiMember_1" order="21" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_22" xlink:title="us-gaap_InvestmentIssuerNameDomain_22" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardTargetRetirement2050TrustIiMember" xlink:label="vmi_VanguardTargetRetirement2050TrustIiMember_1" xlink:title="vmi_VanguardTargetRetirement2050TrustIiMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_22" xlink:to="vmi_VanguardTargetRetirement2050TrustIiMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_22 To vmi_VanguardTargetRetirement2050TrustIiMember_1" order="22" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_23" xlink:title="us-gaap_InvestmentIssuerNameDomain_23" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardTargetRetirement2055TrustIiMember" xlink:label="vmi_VanguardTargetRetirement2055TrustIiMember_1" xlink:title="vmi_VanguardTargetRetirement2055TrustIiMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_23" xlink:to="vmi_VanguardTargetRetirement2055TrustIiMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_23 To vmi_VanguardTargetRetirement2055TrustIiMember_1" order="23" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_24" xlink:title="us-gaap_InvestmentIssuerNameDomain_24" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardTargetRetirement2060TrustIiMember" xlink:label="vmi_VanguardTargetRetirement2060TrustIiMember_1" xlink:title="vmi_VanguardTargetRetirement2060TrustIiMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_24" xlink:to="vmi_VanguardTargetRetirement2060TrustIiMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_24 To vmi_VanguardTargetRetirement2060TrustIiMember_1" order="24" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_25" xlink:title="us-gaap_InvestmentIssuerNameDomain_25" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardTargetRetirement2065TrustIiMember" xlink:label="vmi_VanguardTargetRetirement2065TrustIiMember_1" xlink:title="vmi_VanguardTargetRetirement2065TrustIiMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_25" xlink:to="vmi_VanguardTargetRetirement2065TrustIiMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_25 To vmi_VanguardTargetRetirement2065TrustIiMember_1" order="25" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_26" xlink:title="us-gaap_InvestmentIssuerNameDomain_26" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VanguardTargetRetirement2070TrustIiMember" xlink:label="vmi_VanguardTargetRetirement2070TrustIiMember_1" xlink:title="vmi_VanguardTargetRetirement2070TrustIiMember_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_26" xlink:to="vmi_VanguardTargetRetirement2070TrustIiMember_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_26 To vmi_VanguardTargetRetirement2070TrustIiMember_1" order="26" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_27" xlink:title="us-gaap_InvestmentIssuerNameDomain_27" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_VoyaSmallCapGrowthTrustFundClass22Member" xlink:label="vmi_VoyaSmallCapGrowthTrustFundClass22Member_1" xlink:title="vmi_VoyaSmallCapGrowthTrustFundClass22Member_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_27" xlink:to="vmi_VoyaSmallCapGrowthTrustFundClass22Member_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_27 To vmi_VoyaSmallCapGrowthTrustFundClass22Member_1" order="27" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain_28" xlink:title="us-gaap_InvestmentIssuerNameDomain_28" />
    <link:loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_ValmontIndustriesInc.Member" xlink:label="vmi_ValmontIndustriesInc.Member_1" xlink:title="vmi_ValmontIndustriesInc.Member_1" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentIssuerNameDomain_28" xlink:to="vmi_ValmontIndustriesInc.Member_1" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentIssuerNameDomain_28 To vmi_ValmontIndustriesInc.Member_1" order="28" priority="0" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember_2" xlink:title="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember_2" />
    <link:definitionArc xlink:type="arc" xlink:from="us-gaap_InvestmentTypeCategorizationMember_3" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember_2" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:title="definition:us-gaap_InvestmentTypeCategorizationMember_3 To us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember_2" order="6" priority="0" />
  </link:definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DocumentDocumentAndEntityInformation" xlink:type="extended" xlink:title="00090 - Document - Document and Entity Information" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentInformationTable" xlink:label="dei_DocumentInformationTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="dei_DocumentInformationTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentInformationLineItems" xlink:label="dei_DocumentInformationLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentInformationTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="5" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/StatementStatementsOfNetAssetsAvailableForBenefits" xlink:type="extended" xlink:title="00100 - Statement - STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:to="us-gaap_InvestmentTypeAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanCommonCollectiveTrustStableValueFundMember" xlink:label="vmi_EmployeeBenefitPlanCommonCollectiveTrustStableValueFundMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:to="vmi_EmployeeBenefitPlanCommonCollectiveTrustStableValueFundMember" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanCommonCollectiveTrustOtherThanStableValueFundMember" xlink:label="vmi_EmployeeBenefitPlanCommonCollectiveTrustOtherThanStableValueFundMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:to="vmi_EmployeeBenefitPlanCommonCollectiveTrustOtherThanStableValueFundMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MutualFundMember" xlink:label="us-gaap_MutualFundMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_MutualFundMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAbstract" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAbstract" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentIncomeReceivable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentIncomeReceivable" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentIncomeReceivable" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivable" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanReceivable" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanLiabilityAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanLiabilityAbstract" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanLiabilityAbstract" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanExcessContributionPayable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanExcessContributionPayable" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanLiabilityAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanExcessContributionPayable" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="5" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/StatementStatementsOfChangesInNetAssetsAvailableForBenefits" xlink:type="extended" xlink:title="00200 - Statement - STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseAbstract" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="5" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseAbstract" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureDescriptionOfPlan" xlink:type="extended" xlink:title="10101 - Disclosure - DESCRIPTION OF THE PLAN" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureSummaryOfSignificantAccountingPolicies" xlink:type="extended" xlink:title="10201 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureFairValueMeasurements" xlink:type="extended" xlink:title="10301 - Disclosure - FAIR VALUE MEASUREMENTS" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosurePartyInInterestTransactions" xlink:type="extended" xlink:title="10401 - Disclosure - PARTY-IN-INTEREST TRANSACTIONS" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosurePlanTermination" xlink:type="extended" xlink:title="10501 - Disclosure - PLAN TERMINATION" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureFederalIncomeTaxStatus" xlink:type="extended" xlink:title="10601 - Disclosure - FEDERAL INCOME TAX STATUS" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureForm5500ScheduleHPartIvLine4IScheduleOfAssetsHeldAtEndOfYear" xlink:type="extended" xlink:title="10701 - Disclosure - FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureSummaryOfSignificanAccountingPoliciesPolicies" xlink:type="extended" xlink:title="20202 - Disclosure - SUMMARY OF SIGNIFICAN ACCOUNTING POLICIES (Policies)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock" xlink:label="us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="5" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="6" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="7" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="8" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanExcessContributionPayablePolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanExcessContributionPayablePolicyTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="9" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanExcessContributionPayablePolicyTextBlock" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureFairValueMeasurementsTables" xlink:type="extended" xlink:title="30303 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureDescriptionOfPlanContributionsDetails" xlink:type="extended" xlink:title="40101 - Disclosure - DESCRIPTION OF THE PLAN - Contributions (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="5" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureDescriptionOfPlanInvestmentsDetails" xlink:type="extended" xlink:title="40102 - Disclosure - DESCRIPTION OF THE PLAN - Investments (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanPercentageOfIncreaseInInvestment" xlink:label="vmi_EmployeeBenefitPlanPercentageOfIncreaseInInvestment" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="vmi_EmployeeBenefitPlanPercentageOfIncreaseInInvestment" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanMaximumPercentageOfInvestmentInEmployerStock" xlink:label="vmi_EmployeeBenefitPlanMaximumPercentageOfInvestmentInEmployerStock" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="vmi_EmployeeBenefitPlanMaximumPercentageOfInvestmentInEmployerStock" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureDescriptionOfPlanVestingDetails" xlink:type="extended" xlink:title="40103 - Disclosure - DESCRIPTION OF THE PLAN - Vesting (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanVestingPercentage" xlink:label="vmi_EmployeeBenefitPlanVestingPercentage" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="vmi_EmployeeBenefitPlanVestingPercentage" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanVestingPeriod" xlink:label="vmi_EmployeeBenefitPlanVestingPeriod" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="vmi_EmployeeBenefitPlanVestingPeriod" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureDescriptionOfPlanNotesReceivableFromParticipantsDetails" xlink:type="extended" xlink:title="40104 - Disclosure - DESCRIPTION OF THE PLAN - Notes Receivable from Participants (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingToTotalAccountPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingToTotalAccountPercentage" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingToTotalAccountPercentage" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanNoteReceivableFromParticipantMaximumNumberOfLoansOutstanding" xlink:label="vmi_EmployeeBenefitPlanNoteReceivableFromParticipantMaximumNumberOfLoansOutstanding" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="5" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="vmi_EmployeeBenefitPlanNoteReceivableFromParticipantMaximumNumberOfLoansOutstanding" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanNoteReceivableFromParticipantMaximumTerm" xlink:label="vmi_EmployeeBenefitPlanNoteReceivableFromParticipantMaximumTerm" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="6" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="vmi_EmployeeBenefitPlanNoteReceivableFromParticipantMaximumTerm" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureDescriptionOfPlanForfeituresDetails" xlink:type="extended" xlink:title="40105 - Disclosure - DESCRIPTION OF THE PLAN - Forfeitures (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount" xlink:label="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureSummaryOfSignificantAccountingPoliciesDetails" xlink:type="extended" xlink:title="40201 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="us-gaap_InvestmentTypeAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanCommonCollectiveTrustStableValueFundMember" xlink:label="vmi_EmployeeBenefitPlanCommonCollectiveTrustStableValueFundMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:to="vmi_EmployeeBenefitPlanCommonCollectiveTrustStableValueFundMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_StatementScenarioAxis" xlink:label="srt_StatementScenarioAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="srt_StatementScenarioAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ScenarioUnspecifiedDomain" xlink:label="srt_ScenarioUnspecifiedDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_InitiatedByPlanSponsorMember" xlink:label="vmi_InitiatedByPlanSponsorMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="vmi_InitiatedByPlanSponsorMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpFairValueInvestmentNavRedemptionNoticePeriod" xlink:label="us-gaap-ebp_EbpFairValueInvestmentNavRedemptionNoticePeriod" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EbpFairValueInvestmentNavRedemptionNoticePeriod" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantLiability" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantLiability" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantLiability" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanExcessContributionPayable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanExcessContributionPayable" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanExcessContributionPayable" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureFairValueMeasurementsDetails" xlink:type="extended" xlink:title="40301 - Disclosure - FAIR VALUE MEASUREMENTS (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:label="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap_InvestmentTypeAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanCommonCollectiveTrustStableValueFundMember" xlink:label="vmi_EmployeeBenefitPlanCommonCollectiveTrustStableValueFundMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:to="vmi_EmployeeBenefitPlanCommonCollectiveTrustStableValueFundMember" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanCommonCollectiveTrustOtherThanStableValueFundMember" xlink:label="vmi_EmployeeBenefitPlanCommonCollectiveTrustOtherThanStableValueFundMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:to="vmi_EmployeeBenefitPlanCommonCollectiveTrustOtherThanStableValueFundMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_StatementScenarioAxis" xlink:label="srt_StatementScenarioAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="srt_StatementScenarioAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ScenarioUnspecifiedDomain" xlink:label="srt_ScenarioUnspecifiedDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanGeneralMember" xlink:label="vmi_EmployeeBenefitPlanGeneralMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="vmi_EmployeeBenefitPlanGeneralMember" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanFullRedemptionOfFundMember" xlink:label="vmi_EmployeeBenefitPlanFullRedemptionOfFundMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="vmi_EmployeeBenefitPlanFullRedemptionOfFundMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpFairValueInvestmentNavRedemptionNoticePeriod" xlink:label="us-gaap-ebp_EbpFairValueInvestmentNavRedemptionNoticePeriod" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EbpFairValueInvestmentNavRedemptionNoticePeriod" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureFairValueMeasurementsFairValueHierarchyPlanSInvestmentsAtFairValueDetails" xlink:type="extended" xlink:title="40302 - Disclosure - FAIR VALUE MEASUREMENTS - Fair value hierarchy - Plan's investments at fair value (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueInputsLevel12And3Member" xlink:label="us-gaap_FairValueInputsLevel12And3Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel12And3Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueInputsLevel1Member" xlink:label="us-gaap_FairValueInputsLevel1Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_FairValueInputsLevel12And3Member" xlink:to="us-gaap_FairValueInputsLevel1Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:label="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap_InvestmentTypeAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanCommonCollectiveTrustStableValueFundMember" xlink:label="vmi_EmployeeBenefitPlanCommonCollectiveTrustStableValueFundMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:to="vmi_EmployeeBenefitPlanCommonCollectiveTrustStableValueFundMember" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanCommonCollectiveTrustOtherThanStableValueFundMember" xlink:label="vmi_EmployeeBenefitPlanCommonCollectiveTrustOtherThanStableValueFundMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:to="vmi_EmployeeBenefitPlanCommonCollectiveTrustOtherThanStableValueFundMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MutualFundMember" xlink:label="us-gaap_MutualFundMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_MutualFundMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosurePartyInInterestTransactionsDetails" xlink:type="extended" xlink:title="40401 - Disclosure - PARTY-IN-INTEREST TRANSACTIONS (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="us-gaap_InvestmentTypeAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestAxis" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestDomain" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestAxis" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTrusteeMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTrusteeMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestDomain" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTrusteeMember" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanEmployerMember" xlink:label="vmi_EmployeeBenefitPlanEmployerMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestDomain" xlink:to="vmi_EmployeeBenefitPlanEmployerMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="5" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosurePlanTerminationDetails" xlink:type="extended" xlink:title="40501 - Disclosure - PLAN TERMINATION (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EmployeeBenefitPlanPlanTerminationParticipantContributionVestingPercentage" xlink:label="vmi_EmployeeBenefitPlanPlanTerminationParticipantContributionVestingPercentage" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="vmi_EmployeeBenefitPlanPlanTerminationParticipantContributionVestingPercentage" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureFederalIncomeTaxStatusDetails" xlink:type="extended" xlink:title="40601 - Disclosure - FEDERAL INCOME TAX STATUS (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxQualificationStatusExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxQualificationStatusExtensibleEnumeration" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxQualificationStatusExtensibleEnumeration" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureForm5500ScheduleHPartIvLine4IScheduleOfAssetsHeldAtEndOfYearDetails" xlink:type="extended" xlink:title="40701 - Disclosure - FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR) (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="us-gaap_InvestmentTypeAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MutualFundMember" xlink:label="us-gaap_MutualFundMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_MutualFundMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIdentifierAxis" xlink:label="us-gaap_InvestmentIdentifierAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="us-gaap_InvestmentIdentifierAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="srt_RangeAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeMember" xlink:label="srt_RangeMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="dei_EntityTaxIdentificationNumber" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanPlanNumber" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanNumber" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPlanNumber" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="5" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="6" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="7" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="8" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="9" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="10" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="11" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="12" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" priority="1" use="optional" />
  </definitionLink>
  <definitionLink xlink:role="http://www.valmont.com/role/DisclosureForm5500ScheduleHPartIvLine4IScheduleOfAssetsHeldAtEndOfYearDefaultDetails" xlink:type="extended" xlink:title="40701 - Disclosure - FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR) Default (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="dei_LegalEntityAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" use="optional" />
    <loc xlink:type="locator" xlink:href="vmi-20251231.xsd#vmi_EBP003Member" xlink:label="vmi_EBP003Member" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="dei_EntityDomain" xlink:to="vmi_EBP003Member" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="us-gaap_InvestmentTypeAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MutualFundMember" xlink:label="us-gaap_MutualFundMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_MutualFundMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="srt_RangeAxis" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeMember" xlink:label="srt_RangeMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" order="1" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="1" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" order="1" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" use="optional" xbrldt:contextElement="segment" xbrldt:closed="true" />
    <loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="2" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="dei_EntityTaxIdentificationNumber" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanPlanNumber" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanNumber" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="3" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPlanNumber" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="4" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="5" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="6" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="7" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="8" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="9" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="10" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="11" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" priority="1" use="optional" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" />
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" order="12" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" priority="1" use="optional" />
  </definitionLink>
</link:linkbase>
