QUALIFIED CONTRACT. A contract that is used as a funding vehicle for a retirement plan qualified for special tax treatment under the Code, including Sections 401, 403, 408, 408A and 457, as amended. All other contracts are considered non-Qualified contracts.
Appears in 2 contracts
Sources: Annuity Contract (Lincoln New York Account N for Variable Annuities), Annuity Contract (Lincoln Life & Annuity Variable Annuity Account H)