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Traditional IRAs
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401(k)/(a) Plans
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403(b) Plans
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403(b) Plans - Definitions
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Definitions
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403(b) Plan
59 ½ (Age )
60 day Period ( for Rollovers)
ACP (Actual Contribution Percentage )Test
Active Participant
Automated Customer Account Transfer Service (ACATS)
Basis
Beneficiary Designation Form
Catch-up Contribution
CODA (Cash or deferred arrangement )
Custodian
De Facto Beneficiary
Default beneficiary
Defense of Marriage Act (DOMA)
Designated Roth Account
Designated Roth Contribution
Direct conversion
Direct rollover
Early distribution penalty exception
Eligible rollover distribution (ERD)
ERISA -Employee Retirement Income Security Act of 1974
Five-Year Rule
Hardship Withdrawal or Hardship Distribution
Highly Compensated Employee (HCE)
Indirect Conversion
Life Expectancy
Modification (SEPP)
Payer ( Payor)
Plan Document
Prototype Plan
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