### Question
How is the term qualified cash or deferred arrangement defined?


### Answer
The term **qualified cash or deferred arrangement** is defined in *29 U.S.C. § 1060* as the following:

> given such term by section 401(k)(2) of title 26.

#### Citation:
  - *29 U.S.C. § 1060*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 2-participation and vesting**

