Exceptions
Paragraph (1) shall not apply to—
(A)#
a plan described in section 401(a) which includes a trust exempt from tax under section 501(a),
(B)#
an annuity plan or contract described in section 403,
(C)#
that portion of any plan which consists of a transfer of property described in section 83,
(D)#
that portion of any plan which consists of a trust to which section 402(b) applies,
(E)#
a qualified governmental excess benefit arrangement described in section 415(m), and
(F)#
that portion of any applicable employment retention plan described in paragraph (4) with respect to any participant.