From Bogleheads

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For the employee, contributions and earnings are tax-deferred until withdrawn.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

Links

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

See Also

Non-Qualified Retirement Plan
Employer Retirement Plans Overview

How to Cite

You can link to this page from the Bogleheads Forum by copying and pasting the following text into your forum posting:

Please see [url=http://www.bogleheads.org/wiki/Qualified_Retirement_Plan]Qualified Retirement Plan[/url] on the [url=http://www.bogleheads.org/wiki/Main_Page]Bogleheads Wiki[/url].

Notice something that needs correcting? Notify a wiki editor or become a wiki editor and fix it yourself!