### Question
How is the term qualified retiree defined?


### Answer
The term **qualified retiree** is defined in *26 U.S.C. § 4980I* as the following:

> any individual who—



(A) is receiving coverage by reason of being a retiree,



(B) has attained age 55, and



(C) is not entitled to benefits or eligible for enrollment under the Medicare program under title XVIII of the Social Security Act

#### Citation:
  - *26 U.S.C. § 4980I*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

