### Question
How is the "qualified football coaches plan" defined?


### Answer
The term **qualified football coaches plan** is defined in *29 U.S.C. § 1002* as follows -

> any defined contribution plan which is established and maintained by an organization—


(I) which is described in section 501(c) of title 26

#### Citation:
  - *29 U.S.C. § 1002*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle A-General Provisions**

