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HBI » Topics » 2.27 Eligible Retirement Plan

This excerpt taken from the HBI 8-K filed Sep 5, 2006.

2.27 Eligible Retirement Plan

“Eligible Retirement Plan” means the following:

 

  (a) An individual retirement account described in Section 408(a) of the Code;

 

  (b) An annuity contract described in Section 403(b) of the Code;

 

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  (c) An eligible plan under Section 457(b) of the Code which is maintained by a state, political subdivision of a state or an agency or instrumentality of a state or political subdivision of a state and which agrees to separately account for amounts transferred to such plan from this Plan;

 

  (d) An individual retirement annuity described in Section 408(b) of the Code;

 

  (e) An annuity plan described in Section 403(a) of the Code; or

 

  (f) A qualified trust described in Section 401(a) of the Code that accepts the Distributee’s Eligible Rollover Distribution.
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