Which of the following is considered a tax-qualified retirement plan?

Executive deferred compensation plans are typically non-qualified plans that allow executives to defer a portion of their income to a future date. Unlike tax-qualified retirement plans, these arrangements do not meet IRS requirements for tax benefits and may not offer the same level of protections for contributions.

While equity-indexed products may be associated with retirement planning, they are not tax-qualified retirement plans themselves. These are typically investment vehicles linked to stock market performance but do not inherently provide the tax advantages or regulatory framework established for qualified plans.

Installment refund plans generally refer to payout options rather than retirement plans themselves. They are not classified as tax-qualified retirement plans since they do not involve the structured contribution and tax-deferred growth features that define qualified plans.