Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 6 contracts
Samples: 401(k) and Profit Sharing Plan Agreement (Earthlink Inc), Employee Retirement Plan (Cosmetic Center Inc), 401(k) and Profit Sharing Plan Agreement (Ico Inc)
Eligible Retirement Plan. An eligible retirement plan Eligible Retirement Plan is an individual retirement account described in section Code Section 408(a) of the Code), an individual retirement annuity described in section Code Section 408(b) of the Code), an annuity plan described in section Code Section 403(a) of the Code), or a qualified trust Qualified Plan described in section Code Section 401(a) of the Code), that accepts the distributee's eligible rollover distributionDistributee’s Eligible Rollover Distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the surviving spouseSpouse, an eligible retirement plan Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 4 contracts
Samples: Defined Contribution Plan (ASB Bancorp Inc), Defined Contribution Plan (Fraternity Community Bancorp Inc), Defined Contribution Plan (Athens Bancshares Corp)
Eligible Retirement Plan. An eligible retirement plan is an a traditional individual retirement account described in section Section 408(a) of the Code, an individual retirement annuity described in section Section 408(b) of the Code, an annuity plan or custodial account described in section 403(aSection 403(b) of the Code, or a qualified trust described in section 401(a) of the Code, Code that accepts the distributee's ’s eligible rollover distributiondistribution or any other plan allowed by the Code and final regulations applicable thereto. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an a traditional individual retirement account or an individual retirement annuity.
Appears in 3 contracts
Samples: Client Services Agreement, Client Services Agreement, Client Services Agreement
Eligible Retirement Plan. An eligible retirement plan Eligible Retirement Plan is an individual retirement account described in Code section 408(a) of the Code), an individual retirement annuity described in Code section 408(b) of the Code), an annuity plan described in Code section 403(a) of the Code), or a qualified trust described in Code section 401(a) of the Code), that accepts the distributeeDistributee's eligible rollover distributionEligible Rollover Distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the surviving spouse, an eligible retirement plan Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 3 contracts
Samples: 401(k) Adoption Agreement (Oshkosh B Gosh Inc), Flexible Nonstandardized 401(k) Adoption Agreement (Oshkosh B Gosh Inc), Flexible Nonstandardized 401(k) Adoption Agreement (Oshkosh B Gosh Inc)
Eligible Retirement Plan. An eligible retirement plan Eligible Retirement Plan is an individual retirement account described in section Code Section 408(a) of the Code), an individual retirement annuity described in section Code Section 408(b) of the Code), an annuity plan described in section Code Section 403(a) of the Code), or a qualified trust Qualified Plan described in section Code Section 401(a) of the Code), that accepts the distributeeDistributee's eligible rollover distributionEligible Rollover Distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the surviving spouseSpouse, an eligible retirement plan Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 3 contracts
Samples: Defined Contribution Plan (1st Constitution Bancorp), Defined Contribution Plan (Wellesley Bancorp, Inc.), Defined Contribution Plan (Savannah Bancorp Inc)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, an or another 403(b) annuity plan described in section 403(aor 403(b)(7) of the Code, or a qualified trust described in section 401(a) of the Codecustodial account, that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 2 contracts
Samples: Tax Sheltered Annuity Endorsement (Ausa Series Annuity Account), Tax Sheltered Annuity Endorsement (WRL Series Annuity Account)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section Code § 408(a) of the Code), an individual retirement annuity described in section § 408(b) of the Code), an annuity plan described in section § 403(a) of the Code, or a qualified trust described in section Code § 401(a) of the Code), that which accepts the distributee's participant’s eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 2 contracts
Samples: Single Defined Benefit Plan, Single Defined Benefit Plan
Eligible Retirement Plan. An eligible retirement plan Eligible Retirement Plan is an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, that accepts the distributee's eligible rollover distributionDistributees' Eligible Rollover Distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the surviving spouseSurviving Spouse, an eligible retirement plan Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 2 contracts
Samples: Plan and Trust Agreement (St Joseph Capital Corp), 401(k) Profit Sharing Plan (University Bancorp Inc /De/)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(a) of the Code, including a Xxxx XXX described in section 408A of the Code effective for distributions after December 31, 2007, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, Code that accepts the distributee's ’s eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 2 contracts
Samples: Retirement Plan (Lsi Industries Inc), Retirement Plan (Lsi Industries Inc)
Eligible Retirement Plan. An eligible retirement plan is Eligible Retirement Plan is:
(1) an individual retirement account described in section §408(a) of the Code, ;
(2) an individual retirement annuity described in section §408(b) of the Code, ;
(3) an annuity plan described in section §403(a) of the Code, or ; or
(4) a qualified trust plan described in section §401(a) of the Code, that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the a surviving spouse, an eligible retirement plan Eligible Retirement Plan is only an individual retirement account or individual retirement annuity.
Appears in 2 contracts
Samples: Defined Contribution Prototype Plan and Trust Agreement (Mercantile Bancorp, Inc.), Defined Contribution Plan and Trust (National Penn Bancshares Inc)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section Code Section 408(a) of the Code), an individual retirement annuity described in section Code Section 408(b) of the Code), an annuity plan described in section Code Section 403(a) of the Code), or a qualified trust described in section Code Section 401(a) of the Code), that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 2 contracts
Samples: Employee Stock Ownership Plan & Trust (Picis Inc), Employee Stock Ownership Plan & Trust (Picis Inc)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(a(S)408(a) of the Code, an individual retirement annuity described in section 408(b(S)408(b) of the Code, an annuity plan described in section 403(a(S)403(a) of the Code, Code or a qualified trust described in section 401(a(S)401(a) of the Code, Code that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Employees' Stock Ownership Plan and Trust Agreement (Caseys General Stores Inc)
Eligible Retirement Plan. An For purposes of this Section 5.8, an eligible retirement plan is an individual retirement account described in section Code §408(a) of the Code), an individual retirement annuity described in section Code §408(b) of the Code), a qualified custodial account described in Code §401(a), an annuity plan described in section Code §403(a) of the Codeor §403(b), or a qualified trust an eligible governmental plan described in section 401(a) of the CodeCode §457(b), that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Deferred Compensation Plan
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section Section 408(a) of the Code, an individual retirement annuity described in section Section 408(b) of the Code, an annuity plan described in section Section 403(a) of the Code, or a qualified trust described in section Section 401(a) of the Code, that accepts the distributee's ’s eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Employee Stock Ownership Plan and Trust Agreement (Union Community Bancorp)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(aSection 408(e) of the Code, an individual retirement annuity described in section Section 408(b) of the Code, an annuity plan described in section Section 403(a) of the Code, Code or a qualified trust described in section Section 401(a) of the Code, Code that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Retirement Plan (Titan Corp)
Eligible Retirement Plan. An eligible retirement plan Eligible Retirement Plan is an individual retirement account described in section 408(a) of the CodeCode (S)408(a), an individual retirement annuity described in section 408(b) of the CodeCode (S)408(b), an annuity plan described in section 403(a) of the CodeCode (S)403(a), or a qualified trust described in section 401(a) of the CodeCode (S)401(a), that accepts the distributeeDistributee's eligible rollover distributionEligible Rollover Distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the surviving spouse, an eligible retirement plan Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in Code section 408(a) of the Code), an individual retirement annuity described in Code section 408(b) of the Code), an annuity plan described in section Code sections 403(a) of the Codeor 403(b), or a qualified trust described in Code section 401(a), or an eligible deferred compensation plan described in Code section 457(b) of the Codewhich is maintained by an eligible governmental employer described in Code section 457(e)(1)(A), that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Deferred Compensation Plan
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust plan described in section 401(a) of the Code, that accepts the distributeeDistributee's eligible rollover distributionEligible Rollover Distribution. However, in In the case of an eligible rollover distribution to the a surviving spouse, an eligible retirement plan is this term refers to an individual retirement account or individual retirement annuity.
Appears in 1 contract
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, that accepts the distributee's ’s eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Retirement Plan (Lsi Industries Inc)
Eligible Retirement Plan. An eligible retirement plan Eligible Retirement Plan is an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, that accepts the distributeeDistributee's eligible rollover Eligible Rollover distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the surviving spouse, an eligible retirement plan Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: 401(k) Salary Reduction Adoption Agreement (PCB Holding Co)
Eligible Retirement Plan. An eligible retirement plan Eligible Retirement Plan is an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, that accepts the distributeeDistributee's eligible rollover distributionEligible Rollover Distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the surviving spouseSurviving Spouse, an eligible retirement plan Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Profit Sharing Plan and Trust Agreement (Brigham Exploration Co)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section Section 408(a) of the Code, an individual retirement annuity described in section Section 408(b) of the Code, an annuity plan described in section Section 403(a) of the Code, Code or a qualified trust described in section Section 401(a) of the Code, that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Employees Profit Sharing Retirement Plan (Continental Materials Corp)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, that accepts the distributee's ’s eligible rollover distribution. However, in the case of an eligible rollover distribution retirement plan to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Employee Stock Ownership and Thrift Plan and Trust Agreement (Bancfirst Corp /Ok/)
Eligible Retirement Plan. An eligible retirement plan Eligible Retirement Plan is an ------------------------ individual retirement account described in section Code (S) 408(a) of the Code), an individual retirement annuity described in section Code (S) 408(b) of the Code), an annuity plan described in section Code (S) 403(a) of the Code), or a qualified trust described in section Code (S) 401(a) of the Code), that accepts the distributeeDistributee's eligible rollover distributionEligible Rollover Distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the surviving spouse, an eligible retirement plan Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Qualified Stock Ownership Plan and Trust Agreement (United Parcel Service of America Inc)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(a) of the CodeCode ss.408(a), an individual retirement annuity described in section 408(b) of the CodeCode ss.408(b), an annuity plan described in section 403(a) of the CodeCode ss.403(a), or a qualified trust described in section 401(a) of the CodeCode ss.401(a), that which accepts the distributeeParticipant's or alternate payee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is either an individual retirement account or individual retirement annuity.
Appears in 1 contract
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section Code §408(a) of the Code), an individual retirement annuity described in section Code §408(b) of the Code), an annuity plan described in section Code §403(a) of the Code), or a qualified trust described in section Code §401(a) of the Code), that which accepts the distributee's Participant’s or alternate payee’s eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is either an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Defined Contribution Prototype Plan (MSC Software Corp)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section Code §408(a) of the Code), an individual retirement annuity described in section Code §408(b) of the Code), an annuity plan described in section Code §403(a) of the Code), or a qualified trust described in section Code §401(a) of the Code), that accepts the distributee's ’s eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouseSpouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section Section 408(a) of the Code, an individual retirement annuity described in section Section 408(b) of the Code, an annuity plan described in section Section 403(a) of the Code, or a qualified trust described in section Section 401(a) of the Code, that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.rollover
Appears in 1 contract
Samples: 401(k) Employee Stock Ownership Plan and Trust Agreement (Invitrogen Corp)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section Section 408(a) of the Code, an individual retirement annuity described in section Section 408(b) of the Code, an annuity plan described in section Section 403(a) of the Code, or a qualified trust described in section Section 401(a) of the Code, that accepts the distributee's distributee eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: 401(k) Retirement Savings Plan (Information Resources Inc)
Eligible Retirement Plan. An eligible retirement plan "Eligible Retirement Plan" is an individual retirement account described in section Code Section 408(a) of the Code), an individual retirement annuity described in section Code Section 408(b) of the Code), an annuity plan described in section Code Section 403(a) of the Code), or a qualified trust described in section Code Section 401(a) of the Code, that accepts the distributee's eligible rollover distributiondistributees Eligible Rollover Distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the surviving spouse, an eligible retirement plan Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Employee Stock Ownership Plan (Club Corp International)
Eligible Retirement Plan. An eligible retirement plan is an a traditional individual retirement account described in section Section 408(a) of the Code, an individual retirement annuity described in section Section 408(b) of the Code, an annuity plan or custodial account described in section 403(aSection 457(b) of the Code, or a qualified trust described in section 401(a) of the Code, Code that accepts the distributee's ’s eligible rollover distributiondistribution or any other plan allowed by the Code and final regulations applicable thereto. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an a traditional individual retirement account or an individual retirement annuity.
Appears in 1 contract
Samples: Client Services Agreement
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(a) of the Code, including a Rxxx XXX described in section 408A of the Code effective for distributions after December 31, 2007, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, Code that accepts the distributee's ’s eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: 401(k) Retirement Savings Plan (Lsi Industries Inc)
Eligible Retirement Plan. An eligible retirement plan is an individual ------------------------- retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: 401(k) Retirement Plan Adoption Agreement (WHX Corp)
Eligible Retirement Plan. An eligible retirement plan is an ------------------------ individual retirement account described in section Section 408(a) of the Code, an individual retirement annuity described in section Section 408(b) of the Code, an annuity plan described in section Section 403(a) of the Code, or a qualified trust described in section Section 401(a) of the Code, that accepts the distributee's 43 eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Profit Sharing and Savings Plan and Trust (Patina Oil & Gas Corp)
Eligible Retirement Plan. An eligible retirement plan Eligible Retirement Plan is ------------------------ an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, that accepts the distributeeDistributee's eligible rollover distributionEligible Rollover Distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the surviving spouseSpouse, an eligible retirement plan Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: 401(k) Savings Plan and Trust Agreement (Fulton Financial Corp)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section Code Section 408(a) of the Code), an individual retirement annuity described in section Code Section 408(b) of the Code), an annuity plan described in section Code Section 403(a) of the Code), or a qualified trust described in section Code Section 401(a) of the Code), that which accepts the distributeeParticipant's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Employee Stock Ownership Plan and Trust Agreement (Liberty Bancshares Inc /Mo)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section Section 408(a) of the Code, an individual retirement annuity described in section Section 408(b) of the Code, an annuity plan described in section Section 403(a) of the Code, or a qualified trust described in section Section 401(a) of the Code, that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: 401(k) Profit Sharing Plan and Trust Agreement (F5 Networks Inc)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(a) of the Code, including a Roxx XXX xescribed in section 408A of the Code effective for distributions after December 31, 2007, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, Code that accepts the distributee's ’s eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Retirement Plan (Lsi Industries Inc)
Eligible Retirement Plan. An eligible retirement plan Eligible Retirement Plan is an individual retirement account described in section Code (S) 408(a) of the Code, ); an individual retirement annuity described in section Code (S) 408(b) of the Code, ); an annuity plan described in section Code (S) 403(a) of the Code, ); or a qualified trust described in section Code (S) 401(a) of the Code), that accepts the distributeeDistributee's eligible rollover distributionEligible Rollover Distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the surviving spouse, an eligible retirement plan Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Defined Contribution Basic Plan Document and Trust Agreement (Birner Dental Management Services Inc)
Eligible Retirement Plan. An eligible retirement plan is includes an individual retirement account described in section Section 408(a) of the Code, an individual retirement annuity described in section Section 408(b) of the Code, an annuity plan described in section Section 403(a) of the Code, or a qualified trust described in section Section 401(a) of the Code, that Code which accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the an Employee's surviving spouse, an eligible retirement plan is limited to an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Adoption Agreement (Bway Corp)
Eligible Retirement Plan. An eligible retirement plan Eligible Retirement Plan is an individual retirement account described in section Code Section 408(a) of the Code), an individual retirement annuity described in section Code Section 408(b) of the Code), an annuity plan described in section Code Section 403(a) of the Code), or a qualified trust described in section Code Section 401(a) of the Code), that accepts the distributeeDistributee's eligible rollover distributionEligible Rollover Distribution. However, in the case of an eligible rollover distribution Eligible Rollover Distribution to the surviving spouse, an eligible retirement plan Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Employees' Profit Sharing (401(k)) Plan and Trust Agreement (Penhall Co)
Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in section 408(a) of the CodeCode (S)408(a), an individual retirement annuity described in section 408(b) of the CodeCode (S)408(b), an annuity plan described in section 403(a) of the CodeCode (S)403(a), or a qualified trust described in section 401(a) of the CodeCode (S)401(a), that which accepts the distributeeParticipant's or alternate payee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is either an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Employee Profit Sharing and Stock Ownership Plan and Trust Agreement (PBSJ Corp /Fl/)
Eligible Retirement Plan. An For purposes of this Section 6.1, an eligible retirement plan is an individual retirement account described in section Code §408(a) of the Code), an individual retirement annuity described in section Code §408(b) of the Code), a qualified custodial account described in Code §401(a), an annuity plan described in section Code §403(a) of the Codeor §403(b), or a qualified trust an eligible governmental plan described in section 401(a) of the CodeCode §457(b), that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.
Appears in 1 contract
Samples: Deferred Compensation Plan