### Question
How does Miscellaneous Excise Taxes define qualified plan?


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

> any plan meeting the requirements of section 401(a) or 403(a), other than—


(A) a plan maintained by an employer if such employer has, at all times, been exempt from tax under subtitle A, or


(B) a governmental plan (within the meaning of section 414(d))

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

