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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 businesses. Section 408(k) Simplified Employee Pension Plan (SEP) Employer-sponsored plan available only to small businesses; allows employer to contribute to employee accounts that function as IRAs and are subject mostly to IRA rules. Generally ceased to apply in 1996. Section 408A Roth IRA Same as IRA, except that qualified distributions are tax exempt.