Qualified retirement plan

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A retirement plan, such as a 401(k) plan, an employee annuity plan (26 U.S.C. § 403(a)), an individual retirement account (26 U.S.C. § 408(a)), or a governmental deferred compensation plan (26 U.S.C. § 457), that satisfies requirements of the Internal Revenue Code and is eligible for special tax treatment. For example, generally an employee may defer paying taxes on contributions to a qualified retirement plan until distributions are made.

Illustrative caselaw

See, e.g. Bandak v. Eli Lilly and Co., 587 F.3d 798 (7th Cir. 2009).

See also