### Question
How is the "qualified retirement arrangement" defined?


### Answer
The term **qualified retirement arrangement** is defined in *28 U.S.C. § 3010* as follows -

> a plan qualified under section 401(a), 403(a), or 409 of the Internal Revenue Code of 1986 or a plan that is subject to the requirements of section 205 of the Employee Retirement Income Security Act of 1974

#### Citation:
  - *28 U.S.C. § 3010*
  - Heading: **PART VI-PARTICULAR PROCEEDINGS > CHAPTER 176-FEDERAL DEBT COLLECTION PROCEDURE > SUBCHAPTER A-DEFINITIONS AND GENERAL PROVISIONS**

