### Question
Can you define what qualified funded plan means?


### Answer
**Qualified funded plan** is defined as the following in *26 U.S.C. § 404A*:

> a qualified foreign plan which is not a qualified reserve plan

#### Citation:
  - *26 U.S.C. § 404A*
  - 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**

