Applicable employer plan
For purposes of this subsection, the term “applicable employer 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),
(C)#
an eligible deferred compensation plan described in section 457(b) which is maintained by an eligible employer described in section 457(e)(1)(A),
(D)#
a simplified employee pension the terms of which provide for a salary reduction arrangement described in section 408(k)(6), and
(E)#
a simple retirement account (as defined in section 408(p)).