244.55 Retirement plans.
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/wi/chapter-244/244-55A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
244.55 Retirement plans.
(1)In this section, “retirement plan” means a plan or account created by an employer, the principal, or another individual to provide retirement benefits or deferred compensation of which the principal is a participant, beneficiary, or owner, including the following plans or accounts:
(a)An individual retirement account under section 408 of the Internal Revenue Code.
(b)A Roth individual retirement account under section 408A of the Internal Revenue Code.
(c)A deemed individual retirement account under section 408
(q)of the Internal Revenue Code.
(d)An annuity or mutual fund custodial account under section 403
(b)of the Internal Revenue Code.
(e)A pension, profit-sharing, stock bonus, or other retirement plan qualified under section 401
(a)of the Internal Revenue Code.
(f)A plan under section 457
(b)of the Internal Revenue Code.