Plan
(3) Plan. The term plan means: (i) A plan described in section 401(a) that includes a trust exempt from tax under section 501(a); (ii) Any annuity plan described in section 403(a); (iii) Any annuity contract described in section 403(b); (iv) A simplified employee pension of an employer that satisfies the requirements of section 408(k); and (v) A plan described in section 501(c)(18).