 TSP Features for Civilians |
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A "Traditional IRA" is an individual
retirement account described in 408(a) of the Internal Revenue Code (I.R.C) or
an individual retirement annuity described in I.R.C. 408(b). (It does not
include a Roth IRA, a SIMPLE IRA, or a Coverdell Education Savings Account
(formerly known as an education IRA).) An "eligible employer plan"
includes a plan qualified under I.R.C. 401(a), including a 401(k) plan,
profit-sharing plan, defined benefit plan, stock bonus plan, and money purchase
plan; an I.R.C. 403(a) annuity plan; an I.R.C. 403(b) tax-sheltered annuity; and
an eligible I.R.C. 457(b) plan maintained by a governmental employer.
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