qualified retirement plan

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 4974 — for purposes of this section (5 versions over time)

For purposes of this section, the term “qualified retirement plan” means—

(1) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a),

(2) an annuity plan described in section 403(a),

(3) an annuity contract described in section 403(b),

(4) an individual retirement account described in section 408(a), or

(5) an individual retirement annuity described in section 408(b).