my qualified pension plan was terminated by my employer who then replaced it with an insurance company annuity. Is this annuity now a non-qualified plan?

Your annuity may still be a qualified plan if it was purchased with funds from your qualified pension plan. 

 

The classification of your annuity depends on how it was set up:

 

1. Qualified Annuity: If the annuity was purchased with funds from your qualified pension plan (e.g., 401(k), 403(b)), it remains a qualified annuity. 
2. Non-Qualified Annuity: If the annuity was purchased with after-tax funds or outside of a qualified retirement plan, it would be considered a non-qualified annuity.

To determine the exact classification, you will need to review the documentation provided by your employer or the insurance company.

• IRS Guidelines on Qualified Plan