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


### Answer
The definition of **qualified trust** is as follows in *26 CFR § 1.401-0*:

> a trust 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**

