Eligible Retirement Plan. An individual retirement account (IRA) as described in Code Section 408(a), an individual retirement annuity (IRA) as described in Code Section 408(b), an annuity plan as described in Code Section 403(a), or a qualified trust as described in Code Section 401(a), which accepts Eligible Rollover Distributions. However, in the case of an Eligible Rollover Distribution paid to a surviving Spouse, an Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
Appears in 4 contracts
Samples: Defined Contribution Plan (United Community Bancorp), Defined Contribution Plan (FNB United Corp.), 401(k) Defined Contribution Plan (Measurement Specialties Inc)
