### Question
What does qualified trust mean?


### Answer
**Qualified trust** has the following meaning 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, > SUBCHAPTER A—INCOME TAX (Continued) > SUBCHAPTER A—INCOME TAX (Continued)**

