qualified employer plan
(4) Qualified employer plan, etc. For purposes of this subsection— (A) Qualified employer plan (i) In general The term “qualified employer plan” means— (I) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a), (II) an annuity plan described in section 403(a), and (III) a plan under which amounts are contributed by an individual’s employer for an annuity contract described in section 403(b). (ii) Special rule The term “qualified employer plan” shall include any plan which was (or was determined to be) a qualified employer plan or a government plan. (B) Government plan The term “government plan” means any plan, whether or not qualified, established and maintained for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing.