What Are Qualified And Nonqualified Annuities? 
A qualified annuity is one that is a part of a qualified retirement plan . For most people that means an IRA , Roth IRA , 401 -LRB- k -RRB- , 403 -LRB- b -RRB- or similar plan . The rules governing the treatment of the tax annuity are contained in the appropriate sections of the Internal Revenue Code . A non-qualified annuity is not a part of a qualified retirement plan . 