"Retirement plan"

Sec. 183. "Retirement plan", for purposes of IC 34-55-10, includes: (1) a stock bonus, a pension, a profit sharing, an annuity, or a similar plan or arrangement, including a retirement plan for self-employed individuals or a simplified employee pension plan; (2) a government or church retirement plan or contract; or (3) an individual retirement annuity or individual retirement account; that is intended in good faith to qualify as a retirement plan under applicable provisions of the Internal Revenue Code of 1986, as amended. As added by P.L.186-2025, SEC.176.