### Question
How is the "qualified State or local government retirement system" defined?


### Answer
The term **qualified State or local government retirement system** is defined in *42 U.S.C. § 1395i* as follows -

> a retirement system that—


(i) is established or maintained by a State or political subdivision thereof, or an agency or instrumentality of one or more States or political subdivisions thereof

#### Citation:
  - *42 U.S.C. § 1395i*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER XVIII-HEALTH INSURANCE FOR AGED AND DISABLED > Part A-Hospital Insurance Benefits for Aged and Disabled**

