[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-12087":3},{"rec_id":4,"title":5,"text":6},"12087","What is a qualified pension plan?","An eligible employer plan is a SEP, SIMPLE IRA, or a qualified plan like a 401(k) with at least one employee eligible to participate who is not a highly compensated employee. All eligible employer plans of the same employer are treated as one eligible employer plan.",1777391603480]