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employee pension benefit plans

Plans created by an employer, a union, or both that provide for retirement income or the deferral of income (e.g., 401(k) plans, "traditional" defined benefit pension plans). These plans are distinguished from employee welfare benefit plans like employer-provided health, life, and disability insurance plans that address the non-income-related aspects of employee benefits.

Links for IRMI Online Subscribers Only: PLI XII.C


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