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


### Answer
The definition of **qualified participant** is as follows in *26 U.S.C. § 219*:

> any applicable individual who was a participant in the cash or deferred arrangement described in such clause on the date that is 6 months before the filing of the case described in clause (iii)

#### Citation:
  - *26 U.S.C. § 219*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

