qualified employer plan

(A)The term “qualified employer plan” means— (i)any plan meeting the requirements ofwhich includes a trust exempt from tax under section 501(a), (ii)an annuity plan described in section 403(a), (iii)any simplified employee pension (within the meaning of), and (iv)any simple retirement account (within the meaning of).

Source

26 USC § 4972(d)(1)(A)


Scoping language

For purposes of this section
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