What Is A Tax Deferred Retirement Plan? 
There are two types of tax deferred retirement plans : qualified and non-qualified . Qualified plans that can accumulate tax deferred like 401 -LRB- k -RRB- s , 403 -LRB- b -RRB- s , 412 -LRB- e -RRB- s are under ERISA , The Employee Retirement Income Security Act of 1974 . Non-qualified retirement plans that use life insurance and annuities accumulate tax deferred as well . 