### Question
Can you define what qualified trust means?


### Answer
**Qualified trust** is defined as the following in *26 CFR § 1.401-0*:

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

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

