Eligible Retirement Plan. An Eligible Retirement Plan is: (1) an individual retirement account described in ?408(a) of the Code; (2) an individual retirement annuity described in ?408(b) of the Code; (3) an annuity plan described in ?403(a) of the Code; or (4) a qualified plan described in ?401(a) of the Code. However, in the case of an Eligible Rollover Distribution to a surviving spouse, an Eligible Retirement Plan is only an individual retirement account or individual retirement annuity.
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Samples: Profit Sharing/401(k) Prototype Plan and Trust (Capital Corp of the West)
Eligible Retirement Plan. (a) An Eligible Retirement Plan is:
(1) an individual retirement account described in ?Section 408(a) of the Code;,
(2b) an individual retirement annuity described in ?Section 408(b) of the Code;,
(3c) an annuity plan described in ?Section 403(a) of the Code; , or
(4d) a qualified plan described in ?Section 401(a) of the Code. However, in the case of an Eligible Rollover Distribution to a surviving spouse, an Eligible Retirement Plan is only an individual retirement account or individual retirement annuity.
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Samples: Plan Document and Trust Agreement (Stonepath Group Inc)
Eligible Retirement Plan. An Eligible Retirement Plan is:
(1) an individual retirement account described in ?§408(a) of the Code;
(2) an individual retirement annuity described in ?§408(b) of the Code;
(3) an annuity plan described in ?§403(a) of the Code; or;
(4) a qualified plan described in ?§401(a) of the Code. However, ;
(5) a tax sheltered annuity plan described in §403(b) of the case Code; or
(6) a governmental 457 plan described in §457(b) of an Eligible Rollover Distribution to a surviving spouse, an Eligible Retirement Plan is only an individual retirement account or individual retirement annuitythe Code.
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Eligible Retirement Plan. An Eligible Retirement Plan is:
(1) an individual retirement account described in ?Section 408(a) of the Code;
(2) Code or an individual retirement annuity described in ?Section 408(b) of the Code;
(3) an annuity plan described in ?403(a) of the Code; or
(4) a qualified plan described in ?401(a) of the Code. However, in the case of an Eligible Rollover Distribution to a surviving spouse, an Eligible Retirement Plan is only an individual retirement account or individual retirement annuity.
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Samples: 401(k) Profit Sharing Adoption Agreement (Kevco Inc)
Eligible Retirement Plan. An Eligible Retirement Plan is:
(1) an individual retirement account described in ?408(a) of the Code;
(2) an individual retirement annuity described in ?408(b) of the Code;
(3) an annuity plan described in ?403(a) of the Code; or
(4) a qualified plan described in ?401(a) of the Code. However, in the case of an Eligible Rollover Distribution to a surviving spouse, an Eligible Retirement Plan is only an individual retirement account or individual retirement annuityannuity described in Section 408(a) or (b) of the Code, respectively, or an annuity or custodial account described in Section 403(b) of the Code.
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