qualified plan
(1) Qualified plan The term “qualified plan” means any plan meeting the requirements of section 401(a) or 403(a), other than— (A) a plan maintained by an employer if such employer has, at all times, been exempt from tax under subtitle A, or (B) a governmental plan (within the meaning of section 414(d) ). Such term shall include any plan which, at any time, has been determined by the Secretary to be a qualified plan.