### Question
How does the law define qualified trust?


### Answer
Under *5 U.S.C. § 8432*, **qualified trust** is defined as:

> given such term by section 402(c)(8) of the Internal Revenue Code of 1986.

#### Citation:
  - *5 U.S.C. § 8432*
  - Heading: **PART III-EMPLOYEES > Subpart G-Insurance and Annuities > CHAPTER 84-FEDERAL EMPLOYEES&#8217; RETIREMENT SYSTEM > SUBCHAPTER III-THRIFT SAVINGS PLAN**

