Sec. 131. "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.
[Pre-1998 Recodification Citation: 34-2-28-1(e).]
As added by P.L.1-1998, SEC.1.