Per IRS: A governmental plan is an IRC Section 401(a) retirement plan established and maintained for the employees of:
the United States or its agency or instrumentality;
a state or political subdivision, or its agency or instrumentality; or
an Indian tribal government or its subdivision, or its agency or instrumentality (participants must substantially perform services essential to governmental functions rather than commercial activities.)
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ther guidance on the associated tax help on my state return says "Enter any distribution from a qualified IRC Sec 401(a) retirement plan". Our 401K payment was from the state retirement fund. Is this a qualified plan?