Which Retirement Plans Are Qualified? 
A Qualified Retirement Plan is a plan that is regulated by the ERISA tax code . This includes 401Ks , Pensions , IRAs/Roth IRAs , SEPs , SIMPLE , Cash Balance Plans , Profit Sharing Plans , and some ESOPs . When an account is `` Qualified '' , with the exception of ROTHs , it means it was contributed to or `` funded '' on a pre-tax basis . 