{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s402/c/8/A","label":"qualified trust","definition":"The term “qualified trust” means an employees’ trust described in section 401(a) which is exempt from tax under section 501(a).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}