Maybe.
401(a) Plans
Whether or not a 401(a) plan qualifies depends on the type of 401(a) plan it is. Technically, any qualified pension plan is a 401(a) plan. This means that a 401(k) plan is also a 401(a) plan, kind of like how a square is also a rectangle. However, when a taxpayer uses 401(a) to refer to an employer-funded plan, such as a profit-sharing plan or an employer-funded defined benefit plan, the rules are a little different because he can't claim the credit for money someone else puts into his plan for him.
