Qualification Requirements For A Retirement Plan

3/5/2026

To qualify for the special tax treatment offered to qualified Retirement Plans by the Tax Code and IRS, a plan must meet certain qualification requirements, including:

• The plan must be in writing
• The plan must be communicated to employees
• The plan must be established with the intent of being of being permanent
• The plan must be maintained for the exclusive benefit of employees
• The plan cannot discriminate in favor of highly compensated employees
• The plan must satisfy minimum vesting and distribution rules
• Plan assets must be held in trust