qualified employer plan
(1) Qualified employer plan (A) In general The term “qualified employer plan” means— (i) any plan meeting the requirements of section 401(a) which 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 section 408(k) ), and (iv) any simple retirement account (within the meaning of section 408(p) ). (B) Exemption for governmental and tax exempt plans The term “qualified employer plan” does not include a plan described in subparagraph (A) or (B) of section 4980(c)(1).