### Question
What is the definition of qualified participant?


### Answer
The definition of **qualified participant** is as follows in *26 U.S.C. § 415*:

> a participant who first became a participant in the plan maintained by the employer before January 1, 1990

#### Citation:
  - *26 U.S.C. § 415*
  - 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**

