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


### Answer
The term **qualified plan** is defined in *26 U.S.C. § 410* as the following:

> any plan which (without regard to this subsection) meets the requirements of section 401(a)

#### Citation:
  - *26 U.S.C. § 410*
  - 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**

