1500.5.37 Pension Plans/Retirement Accounts

All tax-exempt plans or accounts with funds contributed by the employer or the employee. Exclude as long as the funds remain in a deferred compensation plan, even if accessible, and regardless of whether the person is still employed. See Deferred Compensation Plans.

Pension plans/retirement accounts include, but are not limited to: IRA SEP Keogh Plan 401K SIMPLE 401 (k)

Accounts under Internal Revenue Code of 1986, Sections 403(a) 403(b) 408 408A 457(b) 501(c)(18)

Money in a non-tax exempt pension plan or retirement account is not excluded.