### Question
How does the law define qualified retiree?


### Answer
Under *26 U.S.C. § 4980I*, **qualified retiree** is defined as:

> any individual who—


(A) is receiving coverage by reason of being a retiree,


(B) has attained age 55, and


(C) is not entitled to benefits or eligible for enrollment under the Medicare program under title XVIII of the Social Security Act

#### Citation:
  - *26 U.S.C. § 4980I*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

