### Question
How is the term qualified participant defined?


### Answer
The term **qualified participant** is defined in *26 U.S.C. § 219* as the following:

> any applicable individual who was a participant in the cash or deferred arrangement described in such clause on the date that is 6 months before the filing of the case described in clause (iii)

#### Citation:
  - *26 U.S.C. § 219*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

