Which Retirement Plan Is Considered A Defined Contribution Plan? 
Individual Retirement Accounts -LRB- IRAs -RRB- , 401 -LRB- k -RRB- and SEP plans are examples of defined contribution plans under ERISA . These qualified plan are sanctioned government retirement programs with tax deductible contributions , tax deferred accumulation and taxable distributions including basis . 401 -LRB- k -RRB- plans allow employers to match part or all of the employee contributions . 