Does military retirement pay count as a qualified plan?

The military (active duty) retirement system, is unlike most retirement plans.  The military offers a pension (technically a "reduced compensation for reduced services.") with benefits, that start the day you retire, no matter how old you are. Source: Military Retired Pay Overview 

Qualified money is "before tax" money.  Non-qualified money is "after tax" money.

Qualified plans are designed to offer individuals added tax benefits on top of their regular retirement plans, such as IRA, 401(k) plans, 403(b) plans, SARSEP plans, SEP-IRA plans, and SIMPLE IRA plans 

Non-qualified plans are those that are not eligible for tax-deferral benefits:

• Deducted contributions for non-qualified plans are taxed when income is recognized.
• This generally refers to when employees must pay income taxes on benefits associated with their employment.
• When you invest outside of a “Qualified” plan, you do not get to write off this investment on your taxes.
• Put simply, money invested into Non Qualified plans will not get an upfront tax break.
• Additionally, the investment earnings could be taxable each year. It all depends on the type of investment you use.

Related information:

IRS Guide to Common Qualified Plan Requirements

IRS Nonqualified Deferred Compensation Audit Techniques Guide

Lots of discussion here about qualified vs. non-qualified plans but no straight answer to the question of whether or not military retirement plans are considered qualified or non-qualified.

Military retirement is a nonqualified plan.  

@slugger103