What Does The IRS Consider A Retirement Plan? 
The service addresses both ERISA qualified plans and other nonqualified supplemental retirement plans . Assuming this question is addressing ERISA qualified plans , there are several retirement plans such as the popular 401 -LRB- k -RRB- , 403 -LRB- b -RRB- and 412 -LRB- i -RRB- as well as others such as cash balance plans defined benefit plans , defined contribution plans , profit sharing plans . 