A non-qualified pension plan does not comply with rules set up by the IRS and the employment retirement income security act (ERISA) governing most retirement plans such as 401-K and other retirement plans offered by companies. One key feature of them is employers cannot deduct contributions to the plans. They are often just available to highly-compensated employees, such as corporate officers.
If you are trying to determine if your retirement plan is qualified or not, you would have to ask your plan administrator to be sure, but most plans offered by large companies are qualified plans.
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