Qualified Retirement Plan

Employer Provided Retirement Plans
Legal Background
Employee Retirement Income Security Act - ERISA Qualified Retirement Plan Non-Qualified Retirement Plan
Defined Benefit Plans
Defined Benefit Pension Plan
Defined Contribution Plans
Employer Retirement Plans Overview 401(k) Solo 401(k) Thrift Savings Plan G Fund 403(b) 457(b) Links to 457-b Plans SEP IRA SIMPLE IRA SARSEP Keogh Plan
Managing Your Defined Contribution Plans
Setting up a 401(k) plan How to Campaign for a Better 401(k) Plan Investment Policy Statement Principles of Tax-Efficient Fund Placement Self Directed Brokerage Account Net Unrealized Appreciation - NUA

qualified retirement plan

A plan that meets the requirements of Internal Revenue Code Section 401(a) and the Employee Retirement Income Security Act of 1974 (ERISA) and therefore qualifies for favorable tax treatment.

For the employer, these plans allow deduction of annual allowable contributions by each participant.

For the employee, contributions and earnings are tax-deferred until withdrawn.

Broadly speaking, a qualified retirement plan will fit into one of two categories: defined benefit or defined contribution.

See Also

Non-Qualified Retirement Plan
Employer Retirement Plans Overview

External Links

Definitions of qualified retirement plan on Google
Qualfied Retirement Plan, on Investorglossary.com

 

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