### Question
How does ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME define qualified employer plan?


### Answer
Under *26 U.S.C. § 132*, **qualified employer plan** is defined as:

> a plan, contract, pension, or account described in section 219(g)(5)

#### Citation:
  - *26 U.S.C. § 132*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

