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


### Answer
The term **qualified plan** is defined in *26 CFR § 1.401-0* as the following:

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

#### Citation:
  - *26 CFR § 1.401-0*
  - Heading: **SUBCHAPTER A—INCOME TAX (Continued) > SUBCHAPTER A—INCOME TAX (Continued)**

