### Question
How does Title 26—Internal Revenue define qualified plan?


### Answer
Under *26 CFR § 1.401-0*, **qualified plan** is defined as:

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

#### Citation:
  - *26 CFR § 1.401-0*
  - Heading: **Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY**

