‘Tax-favored retirement plan’ means a retirement plan that is tax-qualified under or is described in and satisfies the requirements of section 401(a), 401(k), 403(a), 403(b), 408(k) or 408(p) of the Internal Revenue Code, 26 U.S.C. § 401(a), 401(k), 403(a), 403(b), 408(k) or 408(p).

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