### Question
What does disqualified person mean?


### Answer
**Disqualified person** has the following meaning in *26 U.S.C. § 4975*:

> a person who is—



(A) a fiduciary

#### Citation:
  - *26 U.S.C. § 4975*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

