A program maintained by an employer or employee organization that provides the opportunity for employees to defer income until retirement.

The term PLAN is defined in Rule 100(b) and includes bonus, profit sharing, pension, retirement, savings, STOCK PURCHASE, STOCK OPTION, and dividend reinvestment and similar plans. The term PLAN also includes employee benefit plans as defined in Rule 405 of the 1933 ACT.

an excellent way to supplement your retirement savings

a pre-retirement and post-retirement health reimbursement arrangement

a written salary reduction agreement between employee and employer that allows the employee, if eligible, to choose to have the employer contribute the salary reductions to a SIMPLE IRA on the employee's behalf

An arrangement under which employer and employee contributions, if any, are deposited with a trustee who is responsible for the administration and investment of these monies and the income earned on accumulated assets of the fund. The trustee is also typically responsible for the direct payment of benefits to eligible participants under the plan.

A voluntary retirement plan of an employer which qualifies for special tax treatment under a Section of the Internal Revenue Code.

retirement vehicle by which an employer intends to provide long-term benefits for its employees.