| A 401(k) plan is a retirement savings plan that is funded by employee contributions and (often) matching contributions from
the employer. The major attraction of these plans is that the contributions are taken from pre-tax salary, and the funds grow tax-free until
withdrawn and the plans are (to some extent) self-directed, and portable. |
| • 401(k): | Any small to large employer including nonprofit and for-profit businesses and Indian tribes that
want to offer a salary reduction plan with many design options. (Governmental employers are in-eligible). |
| • Individual 401(k): | Self-employed individuals or small business owners who want to maximize retirement
savings and have no full-time employees other than a spouse. |
| • 403(b): | The 403(b) program, often called a Tax Deferred Annuity (TDA) or a Tax Sheltered Annuity (TSA)
program, is an employer-sponsored retirement plan that may be funded with employee salary deferrals and/or employer contributions. |
| • 412(i): | Defined benefit plan funded exclusively by a level premium individual annuity contract or through
both an annuity and life insurance contract that fully guarantee amount of benefit payable at retirement. |