### Question
How is the "qualified plan" defined?


### Answer
The term **qualified plan** is defined in *26 CFR § 1.401-0* as follows -

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

#### Citation:
  - *26 CFR § 1.401-0*
  - Heading: **Title 26—Internal Revenue > PART 1—INCOME TAXES > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

