### Question
How does QUALIFIED PENSION, ETC., PLANS define prohibited transaction?


### Answer
Under *26 U.S.C. § 4975*, **prohibited transaction** is defined as:

> any direct or indirect—


(A) sale or exchange, or leasing, of any property between a plan and a disqualified person

#### Citation:
  - *26 U.S.C. § 4975*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

