Customer AccountsQuestion 81 of 110

A 401(k) plan is best described as:

a.An individual retirement account funded solely by the account owner outside of work
b.A defined benefit plan that promises a fixed monthly pension
c.A defined contribution plan funded through employee salary deferrals, often with employer matching contributions
d.A non-qualified deferred compensation arrangement available only to executives

Explanation

A 401(k) lets employees defer part of their salary into a qualified plan on a pre-tax or Roth basis, frequently with an employer match, and the eventual benefit depends on contributions and investment results. A defined benefit plan guarantees a formula-based pension instead. IRAs are individual accounts, and non-qualified plans are not subject to the same qualified plan rules.

Law Reference: Internal Revenue Code

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