June 2, 2025 by Kenneth Millar « Back to Glossary IndexA retirement plan that is established and operates within the rules laid down in Section 401(a) of the Internal Revenue Code, and thus receives favorable tax treatment. Related Articles: Glossary: 401(k) PlanGlossary: 403(b) PlanGlossary: Beneficiary" "Glossary: Direct RolloverGlossary: Required Minimum Distribution (RMD)« Back to Glossary Index