{"ok":true,"canonical_url":"https://dealroom.so/glossary/qualified-plan","api_url":"https://dealroom.so/api/public/glossary/qualified-plan","data_freshness":{"sba_records_through":"2026-05-31","fdic_records_through":"2026-03-31","dealroom_last_updated":"2026-06-15","timezone":"America/Chicago"},"source_summary":["Public SBA 7(a) loan records","FDIC institution data","DealRoom lender and franchise enrichment"],"term":{"slug":"qualified-plan","term":"Qualified plan","group":"Your money in the deal","definition":"This term refers to tax-advantaged retirement plans like 401(k)s or IRAs, governed by ERISA. Funds from these plans can sometimes be used for a business acquisition without immediate tax penalties through a ROBS structure.","what_it_means":"If you're considering using your retirement funds for your equity injection, you'll likely be dealing with a \"qualified plan\" through a Rollovers for Business Start-ups (ROBS) arrangement. This complex structure allows you to invest your retirement savings into your new business while maintaining the tax-deferred status of the funds. Consult a ROBS provider and tax advisor to ensure compliance.","url":"https://dealroom.so/glossary/qualified-plan","official_sources":[],"related":[{"slug":"rollovers-for-business-start-ups","term":"Rollovers for Business Start-ups","url":"https://dealroom.so/glossary/rollovers-for-business-start-ups"},{"slug":"robs","term":"ROBS","url":"https://dealroom.so/glossary/robs"},{"slug":"equity-injection","term":"Equity injection","url":"https://dealroom.so/glossary/equity-injection"},{"slug":"seasoned-funds","term":"Seasoned funds","url":"https://dealroom.so/glossary/seasoned-funds"}],"related_questions":[{"question":"What documentation proves U.S. citizenship or Qualified Alien status for owners?","url":"https://dealroom.so/for-lenders/questions/what-documentation-proves-u-s-citizenship-or-qualified-alien-status-for-owners"},{"question":"Can a Qualified Alien without permanent residency obtain an SBA 7(a) loan?","url":"https://dealroom.so/for-lenders/questions/can-a-qualified-alien-without-permanent-residency-obtain-an-sba-7-a-loan"},{"question":"Can I get pre-qualified for an SBA 7(a) loan before identifying a specific business to acquire?","url":"https://dealroom.so/sba-7a/questions/can-i-get-pre-qualified-for-an-sba-7-a-loan-before-identifying-a-specific-business-to-acqu"},{"question":"What specific documentation is required to verify citizenship or qualified non-citizen status for 7(a) loan applicants?","url":"https://dealroom.so/for-lenders/questions/what-specific-documentation-is-required-to-verify-citizenship-or-qualified-non-citizen-sta"},{"question":"Is a comprehensive business plan mandatory for an SBA 7(a) loan?","url":"https://dealroom.so/sba-loans/basics/is-a-comprehensive-business-plan-mandatory-for-an-sba-7-a-loan"},{"question":"Is a detailed business plan necessary for an SBA 7(a) loan application?","url":"https://dealroom.so/sba-loans/basics/is-a-detailed-business-plan-necessary-for-an-sba-7-a-loan-application"}]},"caveats":["Definitions represent DealRoom's plain-English interpretation for buyers; verify regulatory terms against the official SBA and eCFR sources listed.","Not legal, tax, or financial advice, and not an SBA eligibility determination."],"citation":{"label":"DealRoom.so Glossary — Qualified plan","url":"https://dealroom.so/glossary/qualified-plan","source_type":"DealRoom Data"}}