Sounds like a Qualified plan. Non-qualified plans are plans that you funded out of your own pocket, not getting any kind of deferred-tax benefit at the time. If your employer funded this plan, presumably your employer got the deferred-tax benefit, and it's a Qualified plan. Or, if you paid into this plan and had your payments excluded from your income, it's a Qualified plan. If Required Minimum Distributions apply to this plan, it's a Qualified plan. If your 1099-R shows that all of your payout is taxable, it's a Qualified plan (if Non-qualified, only the capital-gains portion of your payout would be taxable). I think I saw more about this in the TT Help option for 1099-Rs.
