§ 34-6-2-131 Retirement plan

Codes > Indiana Code > Title 34 > Article 6 : Chapter 2 > 34-6-2-131 Retirement

34-6-2-131 “Retirement plan”

    Sec. 131. “Retirement plan”, for purposes of IC 34-55-10, includes:

    (1) a stock bonus, a pension, a profit sharing, an annuity, or a similar plan or arrangement, including a retirement plan for
self-employed individuals or a simplified employee pension plan;

    (2) a government or church retirement plan or contract; or

    (3) an individual retirement annuity or individual retirement account;

    that is intended in good faith to qualify as a retirement plan under applicable provisions of the Internal Revenue Code of 1986, [FN1] as amended.

    [FN1] 26 U.S.C.A. § 1 et seq.