### Question
How is the term qualified cash or deferred arrangement defined?


### Answer
The term **qualified cash or deferred arrangement** is defined in *26 U.S.C. § 414* as the following:

> given such term by section 401(k)(2).

#### Citation:
  - *26 U.S.C. § 414*
  - 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 B-Special Rules**

