### Question
What does qualified plan mean?


### Answer
**Qualified plan** has the following meaning in *26 CFR § 1.401-0*:

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

#### Citation:
  - *26 CFR § 1.401-0*
  - Heading: **SUBCHAPTER A—INCOME TAX (Continued) > SUBCHAPTER A—INCOME TAX (Continued)**

