### Question
How does Miscellaneous Excise Taxes define qualifying employer security?


### Answer
Under *26 U.S.C. § 4975*, **qualifying employer security** is defined as:

> any employer security within the meaning of section 409(l)

#### Citation:
  - *26 U.S.C. § 4975*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

