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which employer contributions may, but need not be, linked to profits. Usually refers to non- matching employer contributions Section 401 (a) Simple 401 (k) 401(k)-type plans available only to small businesses: exempt from certain restrictions and subject to some limitations on employer contributions. Section 401(a) 401(k) Defined contribution plan that allows employees to defer receiving compensation in order to have the amount contributed to the plan. Commonly referred to as a “cash or deferred arrangement” (CODA). Some 401(k) plans allow after- tax Roth 401(k) Contributions. Section 403(a) 403(a) Plans that are similar to 401(a) plans but Are funded through annuity insurance. Section 403(b) 403(b) Tax-sheltered annuity or custodial account plan offered by tax-exempt section501(c) organizations or public schools. Many are funded by employee contributions that resemble 401(k)s. Section 408 IRA Mechanism for tax- deferred retirement savings controlled by individuals rather than employers. Section 408(p) Simple retirement account IRA. Employer-based IRA (to which employers and employees contribute) available only to small