A qualified, employer-sponsored retirement plan includes a plan qualified under the following Internal Revenue Code sections:
- 401(a) - (includes 401k plan)
- 403(a) - Qualified annuity plan
- 403(b) - Tax-sheltered annuity plan
- 408(k) - Simplified Employee Pension (SEP) plan
- 408(p) - SIMPLE IRA plan
- 457(b) - Governmental deferred compensation plan
It does not include payroll deduction IRAs.