### Question
What is the definition of qualifying employer security?


### Answer
The definition of **qualifying employer security** is as follows in *26 U.S.C. § 4975*:

> any employer security within the meaning of section 409(l)

#### Citation:
  - *26 U.S.C. § 4975*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

