Global Definitions Database

Access, learn and discover all terms related to the non-listed real estate sector.

Used in

Source

Topic

Qualified Plan

Any employee benefit plan that is qualified by the Internal Revenue Code (IRC) as a tax-exempt plan; among other requirements, the plan's assets must be placed in trust for the sole benefit of the employees covered by the plan.

Source: NCREIF | Date: 09 September 2025 | ID: D1389 | Version: 1