Applicable employer plan
The term “applicable employer plan” means—
(i)#
an employees’ trust described in section 401(a) which is exempt from tax under section 501(a),
(ii)#
a plan under which amounts are contributed by an individual’s employer for an annuity contract described in section 403(b),
(iii)#
an eligible deferred compensation plan under section 457 of an eligible employer described in section 457(e)(1)(A), and
(iv)#
an arrangement meeting the requirements of section 408(k) or (p).