### Question
How is the term retirement income defined?


### Answer
The term **retirement income** is defined in *4 U.S.C. § 114* as the following:

> any income from—


(A) a qualified trust under section 401(a) of the Internal Revenue Code of 1986 that is exempt under section 501(a) from taxation

#### Citation:
  - *4 U.S.C. § 114*
  - Heading: **CHAPTER 4-THE STATES**

