applicable employer plan
(5) Applicable employer plan For purposes of this subsection, the term “applicable employer plan” means— (A) an employees’ trust described in section 401(a) which is exempt from tax under section 501(a), (B) a plan under which amounts are contributed by an individual’s employer for an annuity contract described in section 403(b), (C) an eligible deferred compensation plan described in section 457(b) which is maintained by an eligible employer described in section 457(e)(1)(A), (D) a simplified employee pension the terms of which provide for a salary reduction arrangement described in section 408(k)(6), and (E) a simple retirement account (as defined in section 408(p) ).