Applicable retirement plan
The term “applicable retirement plan” means—
(A)#
an employees’ trust described in section 401(a) which is exempt from tax under section 501(a),
(B)#
a plan under which amounts are contributed by an individual’s employer for an annuity contract described in section 403(b), and
(C)#
an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).