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Employer plans

Retirement savings plans provided by employers. These include pensions, 403(b)s, 457(b)s, SEP IRAs and SIMPLE IRAs.

Integrated plan

Definition An employer sponsored  retirement plan for which contributions are allocated based on social security integration Referring Cite IRC § 401(l) , Treas Reg §

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Governmental Plan

Definition Under ERISA : ERISA’s definition of a governmental plan is as follows: A plan established or maintained for its employees by the Government of

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Governmental 457 plan

Definition An eligible 457 plan  established and maintained by a State, political subdivision of a State, any agency or instrumentality of a State or political

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Definition An employer is usually the plan sponsor, i.e. the party that adopts the retirement plan. This includes sole-proprietorships, partnerships, corporations and non-profit organizations. An

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IRA Rules