### Question
What is the definition of qualified retirement planning services?


### Answer
The definition of **qualified retirement planning services** is as follows in *26 U.S.C. § 132*:

> any retirement planning advice or information provided to an employee and his spouse by an employer maintaining a qualified employer plan

#### Citation:
  - *26 U.S.C. § 132*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

