### Question
How does the law define qualified trust?


### Answer
Under *26 CFR § 1.401-0*, **qualified trust** is defined as:

> a trust which satisfies the requirements of section 401(a)

#### Citation:
  - *26 CFR § 1.401-0*
  - Heading: **Title 26—Internal Revenue > PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

