### Question
How does the law define qualified employer plan?


### Answer
Under *26 U.S.C. § 402*, **qualified employer plan** is defined as:

> given such term by section 72(p)(4).

#### Citation:
  - *26 U.S.C. § 402*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

