What Is A Qualified Retirement Plan To IRS? 
The IRS has sanctioned many types of retirement plans under the Internal Revenue Code . Those plans are given special tax treatment through the contributions made to those plans . There are many qualified plans that allow contribution tax deductions for plan participants . Plans such as 401 -LRB- k -RRB- s , 403 -LRB- b -RRB- s , 412 -LRB- e -RRB- , SEPs and IRAs . 