Which of the following is NOT a type of employer-sponsored qualified plan?

A Roth IRA is not considered an employer-sponsored qualified plan because it is an individual retirement account that individuals can open and fund themselves, independent of their employer. While contributions to a Roth IRA can be made alongside employer-sponsored plans, they do not have the same tax advantages as qualified plans, which must adhere to specific guidelines set by the IRS for employers and employees.

In contrast, SIMPLE plans, Keogh plans, and 401k plans are all designed to be employer-sponsored retirement plans. These plans allow employers to provide their employees with opportunities for tax-deferred growth of retirement savings, while also meeting certain requirements such as contribution limits, eligibility criteria, and distribution rules as set by the government.