### Question
How is the term qualified employer plan defined?


### Answer
The term **qualified employer plan** is defined in *26 U.S.C. § 408* as the following:

> given such term by section 72(p)(4)(A)(i); 

#### 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**

