### Question
What does qualified plan mean?


### Answer
**Qualified plan** has the following meaning in *26 U.S.C. § 408*:

> a plan, contract, pension, or trust described in subparagraph (A) or (B) of section 219(g)(5)

#### Citation:
  - *26 U.S.C. § 408*
  - 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**

